TMI Blog1989 (1) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is against the order-in-appeal dated 18-10-1982 of the Collector (Appeals), Calcutta under which he allowed the appeal preferred by the respondents M/s. Brookhill Ceramics Pvt. Ltd. against the order dated 11-11-1980 of the Assistant Collector. In this appeal the appellant is described as Deputy Collector (I), Central Excise, Calcutta. The appeal has been signed and verified by the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation, if available on the file of the Collector, may be produced. In accordance with the said direction the representative for the Department had filed a typed copy of the authorisation dated 20-11-1982. Under the directions of the Bench a photo-copy thereof was also filed. 4. Since, on a perusal of the said photo-copy, it was felt by the Bench that a perusal of the relevant file leading to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely the manner in which the authorisation had been prepared but also the words used in the authorisation. We are attaching a photostat copy (of the photostat of the authorisation filed before us) for purposes of convenient reference. As may be seen therefrom the authorisation in the typed portion read that the authorisation was to be in the matter of filing an appeal/memorandum of cross-objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross-objection was to be filed, was entered in manuscript. It was for these reasons that the Bench felt it necessary that a perusal of the original file would be desirable so that we may be sure that the actual approval of the Collector with reference to the instant matter had been obtained and, thereafter, the general form filled up suitably on the instructions of the Collector. Unfortunately the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44, I hereby authorise the undernoted officer of this Collectorate to act on my behalf in the matter of filing appeal/memorandum of cross-objection in respect of case noted here below before the Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta/Delhi. Sd/. B.N. Rangwani, Collector. Name of the Officer, Designation, Sri T. Tochhawng, Deputy Collector. Name and Addre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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