9911796707
TMI Blog1988 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise, Patna, dated 16.10.1982 is appealable at all under the Central Excises and Salt Act, 1944, the Act for short, and rules made thereunder. A resume of the facts would be relevant for appreciation of the question involved in the appeal. The respondent herein, a manufacturer of cigarettes, filed a price list effective from 19th August, 1982 in respect of shells and slides under price list 273 and 274/82 for approval under the Act. The Assistant Collector under the order referred to supra granted provisional approval for the same, subject to the respondent complying with furnishing security in terms of Rule 9B in any of the following forms: (i) Cash (ii) Govt. promissory notes } (iii) Post Office savings (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel also drew our attention to the trade notice No. 106/GL-26/CE/1984, dated 30th November, 1984, issued by the Calcutta Collectorate that bonds under the rules can be executed with sufficient security and Bank guarantee is one of the forms of securities which are acceptable for purposes of execution of bond . 4. The learned counsel further submitted that similar trade notices have also been issued by the Guntur and Meerut Collectorates. 5. We have carefully considered the submissions made before us. The only question that arises for our consideration in the present appeal is whether the order of the original authority, namely, the Assistant Collector is an appealable order or decision under the Act. It is not disputed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the same has been taken in the pleadings. On careful consideration of the entire matter, we hold that the order of the original authority referred to above is not an appealable order and, therefore, the impugned order of the Collector of Central Excise (Appeals) is without jurisdiction and not sustainable in law. In this view of the matter, we set aside the order appealed against and allow the appeal. Before partaking with this appeal we would like to observe that having regard to the trade notices issued by the various Collectorates permitting bank guarantees as one of the modes of security it is permissible for respondent to approach the proper authority and seek redress. The learned departmental representative at this stage in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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