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2006 (6) TMI 69 - AT - Central ExciseSec. 35B(2) clears that formation of an opinion is one act & filing appeal at the subsequent stage after formation of such an opinion is a different act - subsequent act cannot rectify the infirmity of the first act as both acts are performed by two different authorities - Since commissioner has powers to authorize other official to file appeal on his behalf, he himself can’t file the appeal - hence impugned appeal is not in compliance to sec. 35B(2) so it is non-maintainable – appeal dismissed
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