Harish Chander, Member (J)

1. The Collector of Central Excise, Madras had filed an appeal being aggrieved from order-in-appeal No. 56/84(M) dated 28th April, 1984 passed by the Collector of Central Excise (Appeals) Madras. The said appeal was presented in the Registry on the 6th day of August, 1984 and was signed and verified by Sh K. Gopal Chari, Superintendent of Central Excise (Judicial) and was accompanied by an attested copy of authorisation in favour of the Assistant Collector, Central Excise (Judicial). The matter had come up for hearing before the Tribunal on merits at various occasions starting from 25th March, 1985, 13th June, 1985, 16th September, 1985, 10th December, 1985, 2nd May, 1986, 26th June, 1986, 27th June, 1986, 18th November, 1986, 12th December, 1986 and 8th April, 1987. On all these dates of hearing, the matter could not finally be disposed of for one or the other reason. The last matter had come up on 16th June, 1987 when it was observed that the appeal was signed by the Superintendent of Central Excise (Judicial) whereas the authorisation was in favour of the Assistant Collector. After hearing both the sides, the Bench had dismissed the appeal vide Or