1998 (2) TMI 232

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..... ember (J)]. This Appeal filed by the Revenue against the impugned order dated 20-6-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. When the matter had come up for hearing on 15-10-1997 the Bench observed that the authorisation is not proper and in view of the request made by the ld. DR time was given to enable him to file relevant copy of the note sheet order. Further .....

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..... s as under : The (Commissioner of Central Excise) may, if he is of opinion that an order passed by the Appellate (Commissioner of Central Excise) under Section 35, as it stood immediately before the appointed day, or the [Commissioner (Appeals)], under Section 35A, is not legal or proper, direct any Central Excise Officer; authorised by him in this behalf (hereafter in this chapter referred to .....

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