1998 (2) TMI 232 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal against the Collector of Central Excise (Appeals), Bombay due to lack of proper authorization as required by Section 35B(2) of the Central Excises & Salt Act, 1944. The Commissioner must apply his mind before filing an appeal, which was not evident in this case. Appeal dismissed for want of proper authorization.