1993 (1) TMI 150 - AT - Central Excise

Summary

Issues: Lack of authorization under Section 35B(2) of the Central Excises and Salt Act, 1944 for filing an appeal by the Deputy Collector of Central Excise, Calcutta.

The judgment delivered by the Appellate Tribunal CEGAT, New Delhi involved an appeal filed by the Deputy Collector of Central Excise, Calcutta against an order passed by the Collector of Central Excise (Appeals), Calcutta. The appeal was received in the Calcutta Registry on 17th February 1983. The Appellants sought a correction in the cause title to reflect the correct parties involved, which was not objected to by the Respondents' advocate. The main contention revolved around the absence of an authorization under Section 35B(2) of the Central Excises and Salt Act, 1944 for filing the appeal. The Appellants argued that a later authorization issued by the Present Collector should suffice, while the Respondents contended that no authorization had been produced despite repeated opportunities, rendering the appeal incompetent.

Upon reviewing the facts and circumstances of the case, the Tribunal analyzed Section 35B(2) of the Central Excises and Salt Act, 1944, which mandates that the Collector must authorize an appeal if he deems an order to be not legal or proper. The absence of such authorization in the appeal file was noted. Although a later authorization was presented by the Appellants, the Tribunal referred to a precedent where it was held that a subsequent authorization does not rectify the original defect. The Tribunal emphasized the importance of the Collector's discretion before filing an appeal to prevent frivolous litigation. The authorization produced by the Appellants was scrutinized, and it was concluded that since there was no valid authorization under Section 35B(2) of the Act, the appeal filed by the Deputy Collector was incompetent. Consequently, the appeal was dismissed, and the cross-objection was also disposed of in light of these findings.