TMI Blog1990 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that in the present context and in view of the terms of the rules and the purpose intended to be served, the appeal was competent and was duly filed in compliance with the procedure as enjoined by the rules. It has to be borne in mind that the rules framed therein were to carry out the purposes of the Act. By reading the rules in the manner canvassed by Dr Pal, counsel for the respondent, before us which had prevailed over the tribunal, in our opinion, would defeat the purposes of the rules. The language of the relevant Section and the rules as we have noticed, do not warrant such a strained construction. In the aforesaid view of the matter we are of the opinion that the tribunal was in error in dismissing the appeal on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid was to ensure that the appeal was authorised by the Collector to be filed. Our attention was drawn to the authority in the instant case, which was annexed to the further affidavit filed in these proceedings. The said authority dated 24th September, 1986 read as follows :- "I hereby authorise Assistant Collector, Tribunal Review, Collectorate of Central Excise, Calcutta-II, Calcutta, to act on my behalf in the matter of filing appeal/applications/cross-objections/statement of reference before the Customs, Excise Gold (Control) Appellate Tribunal/Collector (Appeals) in terms of Sections 35B(2) and 35B(4), 35B(5), 35E(2), 35E(4), 35G(1) and 35G(2) of the Central Excises Salt Act, 1944 and Sections 81(3), 81(5), 81(6), 82(2), 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration please." Thereafter, it appears that the Collector desired to have a look on the judgment in Godfrey Philips's case 1985 (22) E.L.T. 306 (S.C.) and following are the orders noted by the Collector :- "Godfrey Philips Judgment of the Supreme Court may be perused in E.L.T. placed below. (P - 306 of OCT. 1985 issue)". "Seen the judgment. This judgment covers a different material namely cigarette. For a classification from CEGAT. We can appeal on this issue. However, Collector may kindly see the side portions of page 323 of the book." The tribunal was of the opinion that there was nothing in the rules to justify acceptance of the kind of general authorisation or the notesheet orders which authorised filing of appeal without refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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