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TMI Blog1985 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... quest. But on appeal the Appellate Collector accepted their contention and ordered re-classification under Tariff Item 68. It is against the said order that the present appeal has been preferred by the Collector of Central Excise, Madras. 2. When the appeal was taken up, Shri Chandrasekharan, learned Counsel for the respondents, raised two preliminary objections. They were : (i) the authorisation by the Collector is not signed by him and the appeal was, therefore, not validly preferred; (ii) the authorisation does not disclose that the Collector had applied his mind before authorising the filing of the appeal. 3. Since these two objections were fundamental to the further hearing of the appeal, both parties were heard on the said matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Collector of Central Excise under Section 35, as it stood immediately before the appointed day or the Collector (Appeals) under Section 35-A, is not legal or proper, direct any Central Excise Officer authorized by him in this behalf (hereafter in this Chapter referred to as the authorized officer) to appeal on his behalf to the Appellate Tribunal against such order. The provision therefore requires that the Collector should have been of opinion that the order passed by the Appellate Collector was not legal or proper and in such an instance he may direct the filing of an appeal against the said order. Shri Chandrasekharan contends that the authorisation produced does not disclose that the Collector had formed any such opinion as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the Central Government may, if in its opinion there were circumstances, suggesting .................... . Two of the judges in the first case held that although the formation of opinion of the Central Government was a purely subjective process and such an opinion cannot be challenged in a court on the ground of propriety, reasonableness or sufficiency, the authority concerned is nevertheless required to arrive at such an opinion from the circumstances suggesting the conclusions as set out in sub-clauses (i), (ii) and (iii) of Section 237 (b) and the expression circumstances suggesting cannot support the construction that even the existence of circumstances is a matter of subjective opinion. But two other judges held that the power c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidently on a perusal thereof, the Collector had approved of the proposal to prefer an appeal. It is seen that subsequently the draft grounds of appeal had again been submitted to the Collector and had been approved by him. In the circumstances even on facts we are satisfied that the Collector had come to his opinion on a consideration of all the relevant facts and on application of his own mind thereto. 11. The decision in AIR 1958 SC 124 reads that it should be clear from the form of the sanction that the sanctioning authority considered the evidence before it and after a consideration of all the circumstances of the case sanctioned the prosecution and, therefore, unless the matter can be proved by other evidence, in the sanction its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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