9911796707
TMI Blog1988 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per: G. Sankaran, Sr. Vice-President]. - In compliance with the directions given by the Tribunal in order dated 4-5-1988, Shri Sundar Rajan, Departmental Representative, for the Appellant-Collector, has produced for our perusal the Collector s file. The need for perusing the Collector s file arose because Shri K.L. Ganguly, Advocate, for the respondents, had pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 82B(1) and 82B(2) of the Gold (Control) Act, 1968. The Bench observed that this order being of a general nature and not with reference to any particular matter, was not sufficient to show that the Collector had authorised the Assistant Collector to file the present appeal. It was in this background that the Bench had directed the Departmental Representative to get the Collector s file. 2. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection to the authorised officer to file an appeal on behalf of the Collector is a statutory requirement under Section 35B(2) of the Act. From the subsequent notes in the Collector s file it appears that the attested copy of the Collector s authorisation was not really a copy of the Collector s order authorising the A.C. for the simple reason that the Collector had not actually signed any such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case there was no original). This is a state-of-affairs which should, in all fairness, be brought to the notice of the Central Board of Excise Customs for such action as they may deem appropriate. 5. Insofar as the present appeal is concerned, it has been filed by an officer of the Excise Department who was not authorised by the Collector to file it. It is not therefore maintainable and is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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