1996 (9) TMI 438

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.... [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order passed by the Collector (Appeals). 2. When the matter was posted for hearing, none appeared on behalf of the respondents. On going through the records, we find that the appeal filed by the department is not maintainable inasmuch as the authorisation issued by the Collector i....

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.... his mind with reference to the legality of the order. The authorisation as such is not proper. 3. CEGAT (Procedure) Rules also prescribe that appeal should be accompained with the proper authorisation at the time of filing an appeal. 4. However, when the matter had come up for consideration on the last two occasions, in view of the discrepancy in the authorisation, the Bench directed ....