1987 (2) TMI 367

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..... a, Vice-President (J)]. - Vide order dated 26-12-1986 we have inter alia granted time to Mrs. Chander to ascertain from the appellant - Collector of Central Excise, Calcutta, whether any authorisation in terms of sub-section (2) of Section 35-B of the Central Excises and Salt Act, 1944 was issued in favour of the Assistant Collector who presented the appeal to the Tribunal. 2. Smt. Chander t .....

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..... er for grant of further time and proceed to consider the appeal on its merits. 4. Section 35-B(2) of the Central Excises and Salt Act, 1944 for ease of reference is reproduced below :- The Collector of Central Excise may, it he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35 as it stood immediately before the appointed day, or the Collector (Ap .....

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