9911796707
TMI Blog1995 (8) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... e appearing for the party strenuously argued that appeal is maintainable against trade notice. Referring to the letter C. No. IV(16)97/T/94, dated 1-2-1995 issued by the Assistant Collector (T), Chandigarh, he submitted that it is not a mere letter but a communication issued by the Assistant Collector as directed by the Collector and accordingly communication read with trade notice is an appealable order and the Tribunal is vested with the inherent power to entertain an appeal against an order or decision including communication with reference to trade notice and he referred to the decision of the Allahabad High Court in the case of Union of India v. Shri Shadi Lal Sugar and General Mills Ltd. reported in 1981 (8) E.L.T. 210. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any modification. This communication was also again challenged by the party before the Hon ble High Court of Punjab and Haryana and the same has been rejected as per order in CWP No. 2030 of 1995, dated 8-2-1995. It has been contended on behalf of the appellant that since the High Court in the CWP No. 1088 of 1995, dated 20-1-1995 observed, all issues are kept open while rejecting the petition, it was of the view that alternative remedies should be exhausted. Hence, the appellant is seeking the remedy by way of filing the appeal before the Tribunal. On going through the respective orders we do not find any specific directions or observations and as can be seen from the order dated 8-2-1995 passed by the High Court of Punjab and Haryana, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to particular assessee and as such question of filing an appeal to the Tribunal against the provisions of Section 35B(1)(a) does not arise. We are not convinced with the arguments advanced on behalf of appellant that this Tribunal should exercise inherent power in entertaining on appeal against trade notice. Appeal is neither a fundamental right nor inherent right but only a statutory right. Statutory right should be exercised as prescribed under the provisions of the Statute. Once we hold that trade notice is not an appealable order and any communication or correspondence with reference to such trade notice cannot be said to be an order of adjudication. In the circumstances, we are of the view that appeal is not maintainable and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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