1998 (4) TMI 138

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..... t order, we are of the view that the Collector simply authorised the Superintendent to file an appeal without applying her mind. She should have indicated whether order passed by the authorities below is legal or otherwise. In the absence of such averment as envisaged in Section 35B(2) of CESA and since the authorisation is neither legal nor proper, the appeal is dismissed as not maintainable. Ord .....

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..... nsel for the Revenue referred to the judgment of this Court in Collector of Central Excise v. Berger Paints India Ltd. - 1990 (47) E.L.T. 210. This was a case where the Collector had endorsed the noting submitted to him which stated that the order proposed to be appealed against was not legal and proper. The judgment does not assist the Revenue. Having regard to the fact that it has failed to prod .....

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