1996 (9) TMI 463 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal filed by the department against an order by the Collector (Appeals), Bombay. The tribunal found that the authorization issued by the Collector was not in accordance with Section 35B(2) of the Central Excises and Salt Act, 1944. As the authorization did not show that the Collector had applied his mind before filing the appeal, the tribunal held that the appeal was not maintainable.