2015 (10) TMI 619 - AT - Central Excise

Maintainability of appeal - Authorization of signatories not done - held that - authorisation stands signed only by one Commissioner Shri Prashant Kumar, CCE, Ghaziabad. There are no signatories of CCE, Noida, appearing in the said authorisation. As such, the authorisation has to be held as bad in terms of Section 35B(2) of the Central Excise Act, 1944. - appeal has been filed on the basis of the said defective authorisation, the appeal is disposed of as non-maintainable. - Decided against Revenue.

Summary

The appeal filed by the Revenue was found non-maintainable due to a defective authorization under Section 35B(2) of the Central Excise Act, 1944. The authorisation was signed only by one Commissioner, making it invalid. The appeal was disposed of accordingly.