1998 (6) TMI 245

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....e Respondents. [Order per: J.H. Joglekar, Member (T)]. -  In Order No. 250/97-D, dated 18-3-1997, the Tribunal went into the validity of the authorisation given by the jurisdictional Collector under Section 35B(2) of the Central Excise and Salt Act, 1944. On examination of the authorisation as also on perusal of the note sheets produced by the Revenue, the Tribunal concluded that the au....

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....ed at 1990 (47) E.L.T. 463. 4. In the first named case it was held that the Additional Collector was at par with the Collector as per the definition under Rule 2(ii). We observe that the power given to the Collector to file an appeal against an order passed by Collector (Appeals) stems from Section 35B whereas the authority given under Rule 2(ii) extends only to the power invested in the C....

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....s, the Tribunal has held in the like manner. The last reported case is CCE, Guntur v. Sahuwala Cylinders Pvt. Ltd. reported at 1998 (98) E.L.T. 645 (T) = 1997 (20) RLT 268. In making this order, the Tribunal held as under : - "It may also be mentioned that the authorisation issued by the Collector is also defective in that it merely authorises an officer to appeal without indicating whether Col....