1996 (9) TMI 463

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..... vocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order passed by the Collector (Appeals), Bombay. 2. At the outset Shri Gopal Prasad, ld. Counsel appearing for the respondents raised the preliminary objection that authorisation issued by the Collector is not in proper form. Shri Mohideen, ld. JDR, drew .....

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..... ues Appellate Tribunal established under Section 3 of the Customs and Excise Revenue Appellate Tribunal Act 1986, against such order.)" 4. It is clear from the Section that the Collector who authorise to file an appeal to make up his mind and make a clear opinion where the order passed by the authorities below is proper or not. On going through the order it is not clear whether the Collector .....

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