2000 (8) TMI 469 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed appeals filed by the Commissioner of Customs & Central Excise, Surat-II due to defective authorization not signed by the Commissioner, as required under section 35B of the Central Excise Act, 1944. The appeals were dismissed for not complying with procedural requirements despite multiple notices. The Tribunal found the absence of proper authorization to be a serious defect, leading to the dismissal of the appeals. The appeals were dismissed under Rule 11 of CEGAT (Procedure) Rules, 1982.