COMMISSIONER OF CENTRAL EXCISE Vs. HARSHA METAL INDUSTRIES

JUDGEMENT

(1.) This is an appeal filed by the Department. None appeared on behalf of the Respondent. On going through the records, we find that matter itself can be disposed off even in the absence of the Party.

(2.) At the outset we observe that the authorization is not in proper form as envisaged under Section 35B(2) of the Central Excise Act.

(3.) Section 35B(2) of the Central Excise Act is as under: The (Commissioner of Central Excise) may, if he is of opinion that an order passed by the Appellate (Commissioner of Central Excise) under section 35, as it stood immediately before the appointed day, or the (Commissioner (Appeals) under Section 35A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to the Appellate Tribunal against such order."