2012 (9) TMI 740

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....ads as follows : "Committee of Commissioners of Customs and Central Excise, Hyderabad- II and IV Commissionerates is of the opinion that the order passed by the Commissioner (Appeals) of Central Excise, Hyderabad is not legal and proper. Therefore, in exercise of the powers vested in me in terms of sub-section (2) of Section 35B of Central Excise Act, 1944. I hereby authorise the Assistant/Deputy Commissioner of Central Excise, Hyderabad 'K' Division for filing an appeal on my behalf before the Honourable CESTAT, Bangalore against the said order." (underlining supplied) 2. After examining the records and hearing both sides, we find that this appeal was filed without valid authorisation. The objection raised to this effect in the writ....

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....eference to the jurisdictional Chief Commissioner of Central Excise who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order."                        (underlining supplied) The present appeal, filed without valid authorisation, is only liable to be dismissed as not maintainable. 3. The non-maintainability of the appeal apart, the cause of action for the appellant would also raise the eyebrows of any prudent person. The respondent was engaged....