Reiteration of instruction for proper scrutiny of tribunal orders for filing special leave petition

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..... he Tribunal, in para 2 of its impugned judgment has observed as under:- From the perusal of the order we find that the Superintendent has placed the draft appeal alongwith the grounds of appeal and put up for approval with the athorisation letter before the Collector. There is no indication whether Collector had applied his mind with reference to the impugned order for filing appeal or not. There .....

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..... l is not the alternative remedy. Further there was no proper authorisation, Cegat Order is correct and no C.A. can ever be justified. In fact. Commissioner has wasted so much time and efforts in making out this proposal, a fraction of this would prevent recurrence of the defects as have came to light in this case. You are therefore advised to take appropriate note of the aforesaid Cegat Order as .....

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