2001 (2) TMI 532

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....t. [Order per : G.A. Brahma Deva, Member (J)]. - At the outset Shri K. Parameswaran, learned Counsel appearing for the respondents raised a primary objection that the appeal as such is not maintainable inasmuch as authorisation issued by the Collector is not in accordance with the provisions of Section 35B(2) of the Act. Section 35B(2) is as under - Sec. 35B(2) : "The Commissioner of Central ....

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.... 1998 (101) E.L.T. 5. In that case, it was held that formation of the opinion by the Collector that order appeal against is "not legal or proper" is a pre-requisite under Section 35B(2) of the Central Excise Act, 1944. He also referred to the Board's Circular No. 413/46/98-CX, dated 6-8-1998 as well as Circular No. 414/47/98-CX, dated 27-8-1998 in which it was clarified that all Commissioners shou....