1996 (9) TMI 552

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.... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out and is directed against the impugned order passed by the Collector (Appeals). When the matter had come up for consideration on 1-8-96, we noticed that authorisation issued by the Collector was not in proper terms with reference to Section 35B(2) of Central Excises and Salt Act. The ld. DR requested for ....

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....roper and legal' could not be resulted in dismissal of the appeal since the authorisation issued by the Collector was in proper form otherwise. 3. We have carefully considered the matter. Section 35B(2) reads as under :- "The Collector of Central Excise may, if he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35, as it stood immediately....

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....ower order was not legal and proper and authorising the Central Excise officer to file an appeal is the pre-condition for at the time of filing the appeal. 5. In the facts and circumstances of the case and after going through the relevant authorisation and note sheet order, we are of the view that the Collector simply authorised the Superintendent to file an appeal without applying her min....