COLLECTOR OF CENTRAL EXCISE, CALCUTFA vs BERGER PAINTS INDIA LTD.

The Supreme Court, under Section 35L(b) of the Central Excises & Salt Act, 1944, upheld the dismissal of an appeal by the Customs, Excise and Gold (Control) Appellate Tribunal due to non-compliance with Rule 9(2) of the Tribunal's Procedure Rules, 1982. The Court emphasized that the purpose of Rule 9(2) is to ensure that appeals are authorized by the Collector, and the absence of an attested copy of the order directing the appeal led to the dismissal. The Court affirmed the Tribunal's decision, reinforcing the procedural requirements for filing appeals.