1996 (9) TMI 438 - AT - Central Excise

Summary

The appeal filed by the department against the impugned order was found not maintainable due to improper authorization by the Collector, as required by Section 35B(2) of the Central Excises and Salt Act. The Collector did not make a proper decision on the legality of the order, rendering the authorization invalid. The appeal was dismissed for lack of proper authorization as per CEGAT (Procedure) Rules.