1998 (6) TMI 245 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi in Order No. 250/97-D dated 18-3-1997 dismissed Revenue's appeal due to invalid authorisation by Additional Collector under Section 35B(2) of Central Excise and Salt Act, 1944. The Tribunal rejected Revenue's application for correction based on cited judgments and upheld the impugned order. The Collector must state that the impugned order is not legal or proper for appeal validity. Different interpretations of a Section or Rule do not imply error in judgment. The application was dismissed by the Tribunal.