COLLECTOR OF CENTRAL EXCISE Vs. INTEGRATED WATERPROOFINGS LTD.

JUDGEMENT

(1.) THIS miscellaneous application is filed by the Revenue for restoration of appeal which has been dismissed as per Order No. 679/96 -D dated 14.10.1996.

(2.) HEARD Shri D.S. Negi, learned SDR for the Revenue and respondents were presented by Shri G. Shiv Das, learned Counsel.

(3.) SINCE the authorisation was defective inasmuch as not in accordance with the provisions of Section 35 -B(2), the Tribunal has dismissed the appeal filed by the Revenue for want of proper authorisation and in the said order, in view of the request made by the learned D. R. to produce the relevant note sheet order the Tribunal has made observation that in the interest of justice the department is at liberty to file an application for restoration of appeal in accordance with law as and when it is in a position to show that Collector has applied his mind. Accordingly, the department has filed an application accompanied with the Note sheet order. In view of the observation made by the Tribunal in the order No. 679/96 -D dated 14.10.1996 the appeal is restored to its original number.