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TMI Blog1987 (11) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... g today the respondent M/s. Kusum Products did not appear. 2. The learned SDR, Mr. Krishnamurthy submitted to the court two documents one, an order purporting to be an authorisation from the Collector of Central Excise, Calcutta authorising the Assistant Collector to file the appeal before this Tribunal; another document he produced before us is a paper listing dates on which various actions wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one year after the appeal was filed in this Tribunal. It is further more a blanket authority given under certain sections to file appeal and to act on his behalf in certain matters. It is more like a power of attorney than an authorisation under Section 35B(2) and cannot meet, on its terminology, the requirements of Section 35B which demands that if the Collector of Central Excise is of opinion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf. 4. This purported order of the Collector authorises appeals not only to the Tribunal but also to the Collector Appeals. It is clear, therefore, that the order was given neither in the spirit of Section 35B nor in accordance with its letter. The authorisation is, therefore, invalid. 5. Furthermore, it was issued one year after the appeal filed in this Tribunal. Section 35B(2) requires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xerox machine decided to play a part and went out of order; but not content with one part, the machine decided on a repeat a few days later. Between all these movements to and fro of people, machines, documents etc. there were said to be Saturdays, Sundays, holidays, restricted holidays and holidays due to various festivals. All this took a tremendous two months of office time. This is to say not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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