2002 (4) TMI 172

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....(Appeals) dated 31-3-2000. 2. Examined the records and heard both sides. 3. On a careful scrutiny of the records, I find that the jurisdictional Commissioner of Central Excise, in his authorisation issued to the Supdt. of Central Excise for filing this appeal, has neither examined the question whether the impugned order is proper or not, nor disclosed the grounds for holding the said order to be....

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....sheet been brought on record to show that the Commissioner had recorded specific grounds for formation of such view. This apart, what is required under sub-section (2) of Section 35B of the Act is that the Commissioner of Central Excise should form an opinion that the order sought to be appealed against is not legal or proper. In other words, the Commissioner should examine not only the legality b....