1996 (9) TMI 552 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to improper authorization by the Collector, as it did not clearly state that the order passed by the authorities below was not legal or proper, as required by Section 35B(2) of the Central Excises and Salt Act. The Tribunal emphasized that the Collector must make up their mind before filing an appeal, and failure to do so renders the appeal not maintainable.