COMMISSIONER OF CUSTOMS, COUCHIN Vs. ENKAY TEXTILES

JUDGEMENT

(1.) THIS is an appeal filed by the Department. Since the authorization is not in proper form as envisaged under Section 35 B (2) of the Central Excise Act, on last occasion the DR was directed to place note -sheet order to ascertain whether there was any application of mind by the Collector in giving authorization. No such note -sheet has been placed on our record.

(2.) SECTION 35 B (2) of the Central Excise Act is as under:

(3.) AS can be seen from the wordings of the Section 35 (B) 2, the collector is required to give an authorization in a proper form stating the words whether order passed by the authority below is legal or otherwise. Such wordings are not there in the Authorisation.