1995 (7) TMI 365

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..... mmunication dated 30-1-1995 which has been signed for Collector by Supdt. (Tech.). Under this communication, appellants have been refused permission to bring in duty paid betel nut powder in bulk manufactured and cleared from another factory and which was to be brought into the appellants factory for storage purpose and for subsequent removal as a part of trading activity. 2. The learned Consult .....

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..... He pleaded that Rule 51A as such provides for flexibility in the matter of receipt of duty paid goods. The present order of the ld. Collector does not give any basis for denial of the appellants request. He pleaded that appellants were also not given an opportunity of hearing. 3. The learned DR pleaded that the communication in question cannot be treated as an appealable order and it could onl .....

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..... which the appellants had felt compelled to approach the authorities. The communication therefore, as rightly contended by learned DR, cannot be treated as an appealable order. The appellants are therefore entitled to an appealable order from the authority concerned. It is also desirable that the competent authority gives the appellant an opportunity to explain their position before any order as a .....

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