1996 (1) TMI 230 - AT - Central Excise

Summary

Issues: Authorization for filing appeal before the Tribunal

Detailed Analysis:
The judgment involves an appeal filed by the department against an Order-in-appeal dated 14-1-1985 passed by the Collector of Central Excise (Appeals), New Delhi. The main issue raised by the respondents was the validity of the authorization filed by the Collector for filing an appeal before the Tribunal. The respondents argued that the authorization was too general and lacked specific details required by Section 35B(2) of the Central Excises and Salt Act. They contended that the authorization should clearly mention the order number and express the Collector's opinion on the legality of filing the appeal. The respondents referred to previous Tribunal decisions emphasizing the need for specific authorization for filing a particular appeal.

The Tribunal examined Section 35B(2) of the Act, which mandates that the Collector must direct a Central Excise Officer authorized by him to appeal on his behalf to the Appellate Tribunal if he believes that an order is not legal or proper. The Tribunal noted that the authorization in this case was general and vague, lacking the necessary specifics required by the law. The authorization only mentioned the authorization of the Superintendent to file an appeal without referencing the specific order being appealed. The Tribunal emphasized that the Collector's opinion on the legality of the appeal should be clearly stated in the authorization with reference to the order in question. Based on these findings, the Tribunal concluded that the authorization was not legal and proper, leading to the dismissal of the appeal filed by the department. The judgment highlights the significance of a specific and clear authorization for filing appeals before the Tribunal to ensure compliance with the legal requirements outlined in the relevant statutes.