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TMI Blog2001 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... that even if it is not mentioned in the order of authorisation that the Commissioner was satisfied about the legality or propriety of the order appealed against, the appeal is liable to be entertained under Section 35B(2) of the Central Excise Act. In support of his contention he placed reliance on a decision of the Supreme Court in Collector of Central Excise v. Berger Paints India Ltd. [1990 (47) E.L.T. 210], two decisions of the Tribunal CCE, Bombay v. Nelco Ltd. [2000 (37) RLT 611] and an unreported decision in Appeal No. E/2486/93-A (M/s. Choksi Brothers) [2001 (129) E.L.T. 110 (Tribunal)]. In 1990 (47) E.L.T. 210 the question came for consideration was whether a general authorisation or notesheet order by the Collector authorising fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was placed before us by the learned Departmental Representative. We find that after referring to the arguments put forward by the Revenue on the basis of Berger Paints India Ltd. ultimately the Bench did not accept the objection raised on behalf of the respondent. It was found that even though Revenue's appeal was filed as early as in 1993 and came on several occasions for hearing, this objecion was never raised by the respondent and at a late stage it is not just and proper to reject the appeal on the above ground. We, therefore, do not consider this decision an authority on the issue. 5.In Rohit Pulp Paper Mills, 1998 (101) E.L.T. 5, the Supreme Court considered a case where the authorisation did not contain any reference regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal or proper. There should be a meaningful consideration which should be reflected, at any rate, in the note sheet. 7.Now coming to the facts of the present case, admittedly, the order authorising the appeal does not refer to any satisfaction on the part of the Commissioner that the order appealed against is not legal or proper. Learned Departmental Representative made available to us photocopy of the note sheet of the relevant file. From the above we find that on the basis of a note dated 17-5-93 to the effect that the order of the Collector (Appeals) was proper and correct, the Collector made an endorsement on 2-6-93 that no appeal need be filed. Thereafter the file was transferred to the office of the Principal Collector and a fresh n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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