1999 (1) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Department due to defective authorization as per Section 35B(2) of the Act. The appeal was found not sustainable as the Collector's opinion on the legality of the order was not evident in the authorization. The Department has the option to file for restoration with a proper note sheet.