Instructions regarding filing of appeal before CEGAT . Commissioners must ensure that authorisation is correct and proper

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... chnical ground that these did not have proper authorisation by the concerned Commissioners, even though the merits of the cases were prima facie in favour of the Department. But for the aforesaid deficiency in authorisation required to be issued by the concerned Commissioners, the chances of success of Revenue appeals were quite high. The above position is quite disturbing. It is apparent that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ced in future which puts revenue interests in jeopardy. In this connection your attention is also drawn to Hon'ble Supreme Court decision in C.A.No.4255 of 1997 - in the matter of CCE. Vadodara v. Rohit Pulp Paper Mills reported in 1998 (27) RLT 201 (SC) wherein it has been held that formation of opinion that order is not proper or legal is a pre-requisite for issue of authorisation/direction and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X