9911796707
TMI Blog1996 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the Order-in-appeal dated 14-1-1985 passed by the Collector of Central Excise (Appeals), New Delhi. 2. We have heard Shri G.D. Sharma, learned JDR for the Revenue and the respondents were duly represented by Shri R.P. Sethi, learned Consultant. 3. At the outset Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent (Review), Central Excise Collectorate, Jaipur to file an appeal in the case of M/s. Ganga Nagar Sugar Mills Ltd., Dholpur." He submitted that the very issue had come up for consideration before the Tribunal in a number of cases and Tribunal held that authorisation is not proper if it is in general and appeal filed by the department with reference to such type of general authorisation is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35B(2) etc. cannot be said to be a direction to the Central Excise Officer by him to file appeal `in this behalf'. It is significant that the words `in this behalf' appearing in sub-section (2) of Section 35B does not find a place in sub-section (2) of Section 129A of the Customs Act." 4. We have considered the submissions. We find that Section 35B(2) of the Act specifies that Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and vague as can be seen from the authorisation. Simply the Collector has authorised the Superintendent to file an appeal in the case of M/s. Ganganagar Sugar Mills Ltd., without mentioning the order as such. In the facts and circumstances, the authorisation is not legal and proper and on this ground alone the appeal filed by the department deserves to be dismissed. In the view we have taken, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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