1995 (7) TMI 365 - AT - Central Excise

Summary

The appeal was against the refusal to permit duty paid betel nut powder to be brought into the appellant's factory. The communication lacked reasons and did not provide an appealable order. The appellants were entitled to a decision after being heard, and the competent authority should issue orders under Rule 51A with proper consideration. The appeal was dismissed as not maintainable in law.