2000 (9) TMI 784 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found the authorisation by the Commissioner under Section 35B(2) of the Central Excise Act, 1944, to be invalid as it was not signed but only contained initials. Citing previous rulings, the Tribunal dismissed the appeal on this ground alone. (Case Citation: 2000 (9) TMI 784 - CEGAT, Mumbai)