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TMI Blog1996 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : U.L. Bhat, President]. This is a departmental appeal filed under Section 35B(2) of the Central Excise Act, 1944 (for short, the Act). The copy of the impugned order produced in unreadable and D.R. was required on earlier occasion to produce readable copy, but that has not been produced. D.R. prays for time. Meanwhile, the respondent had raised a preliminary objection to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorisation is the order impugned in the present appeal. 3. The contention of the respondent is that the authorisation is not proper, inasmuch as it does not state the reasons which persuaded the Collector to grant authorisation and it does not indicate application of mind. Learned Counsel relied on the decision of the Tribunal in Collector of Central Excise, Vadodara v. Raghuvir Texturiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sation will not become invalid due to the absence of reasons or ground on which the opinion was formed. In Collector of Central Excise v. Electrols - 1990 (47) E.L.T. 463 (Tribunal), the Tribunal held that it was not necessary for the Collector to disclose the ground on which he formed the opinion. The same was the view taken in Collector of Central Excise, Madras v. Sundaram Fasteners Ltd., Madra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal was duly authorised by the Collector, and was filed by the person authorised by the Collector in order to ensure that frivolous and unnecessary appeals are not filed, we are of the opinion that in the present context and in view of the terms of the rules and the purpose intended to be served, the appeal was competent and was duly filed in compliance with the procedure as enjoined by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re granting an authority. There may, of course, be cases where an authorisation might have been granted without due application of mind, in which case that may be a matter for verification. What we are faced in this case is the objection that the authorisation is defective, inasmuch as it does not advert to the grounds or reasons. This contention has to be rejected in view of the decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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