1992 (6) TMI 119

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..... price list claiming abatement of 2.4% on each count in regard to transport and insurance charges and then again filed final price list claiming abatement of 2.73% in respect of transport and 3.05% in respect of insurance charges and claimed refund of the excess amount paid in a sum of Rs. 73,581.81 for the year 1984-85 and Rs. 1,29,310.82 for the year 1985-86. The Assistant Collector considered the appellant s refund application and issued two cheques of 3-2-1988 granting a refund in a sum of Rs. 56,279.19 for the year 1984-85 and Rs. 99,431.22 for the year 1985-86. Since there was no communication or reasoning alongwith the cheques issued on 3-2-1988 granting the aforesaid amount, the appellant wrote to the Assistant Collector seeking cla .....

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..... . Therefore, in the above factual circumstances, we are of the view that it is only the letter dated 23-2-1988 that would constitute the legal basis for the appellant to prefer an appeal as an appeal cannot otherwise be preferred unless there is a speaking order. The communication or order dated 23-2-1988 is only a speaking order explaining why the entire refund had not been granted and this will be the cause of action to the appellant to prefer an appeal before the competent appellate authority. In this view of the matter we hold that the dismissal of the appellant s appeal by the lower appellate authority as time barred is not correct and in this view the impugned order is set aside and the matter remanded to the lower appellate authority .....

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..... case none of these things had been done. The forwarding letter enclosing the cheques, therefore, cannot be construed as an order which is appealable in nature. The appealable order, therefore, can be only the one which gives the reasons for sanctioning lesser amounts and it is only then that the party becomes aware of the reasons for which the lesser amounts had been sanctioned. In the absence of any reason the appellant would be appealing in vacuum as they would not know what plea to take. Therefore, as mentioned by my learned Brother, the subsequent letter in which the reasons were given has to be construed as the appealable order. 6. Before parting with the case, I would like to mention that so far as dispatch of the cheques is concer .....

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