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TMI Blog1991 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... e challenged herein the order-in-appeal dated 21-9-1984 passed by the Collector of Central Excise (Appeals), Calcutta dismissing their appeal before him as a nullity since that appeal was against a letter dated 7-7-1984 of the Superintendent of Central Excise, P.O., I.E. Gomia, directing them to deposit duty amount of Rs. 19,93,599.21 and Rs. 1,86,511.72 demanded earlier under two DD2s dated 20-1-1983. The Collector had observed in his order that the letter dated 7-7-1984 of the Superintendent cannot be treated as an order (original) passed under any provision of the Central Excises and Salt Act, 1944 or Central Excise Rules, 1944; the said letter being an executive action for realisation of outstanding arrears of revenue, already raised. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in Collector of Central Excise v . East End Paper Industries. Onthe question of maintainability of the appeal against a decision communicated by a letter he cited the Tribunal decision in Wimco Ltd. v . Collector, Central Excise, Shillong and Brakes India Limited v . C.C.E., Madras reported in 1986 (26) E.L.T. 877 and 1987 (31) E.L.T. 1030 respectively. Shri M.N. Biswas, learned Senior Departmental Representative, supported the impugned order and urged that it was legally in order. No appeal would lie against the Superintendent's letter which was merely a direction to them to pay the dues demanded. It was not an appealable order and no appeal lay against the same as has been correctly held by the Collector (Appeals) in his im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the appeal. 4. While the impugned order-in-appeal has disposed of the appeal of the appellants on a limited question that no appeal lies against the letter dated 7-7-1984 under Section 35, the case needs a close look in view of the stalemate reached in the matter and the fact submitted before us by the learned Counsel for the appellants that the show cause notice issued on 20-1-1983 and replied to them vide their letter dated 23-2-1983 still remains pending. If such be the case, the letter of the Superintendent asking them to pay the arrears of duty as per the DD2 demands was premature. However, on a perusal of the said letter of the Superintendent which is dated 7-7-1984, we find that it mentions that as per the order of the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 19,13,599.21. Their reply to this notice is dated 23-2-1983. This letter is addressed to the Assistant Collector. It was submitted by Shri Chakraborty, learned Counsel for the appellants, that the notice and their reply remain undisposed of even now. If as held by the Collector (Appeals) in his impugned order, their appeal to him was a nullity, the letter of the Superintendent directing them to deposit the amount demanded was no less a nullity as no formal adjudication of the demands had taken place in spite of their request for a speaking order made in their letter dated 15-7-1981. The Collector (Appeals) relied upon the decision of the Tribunal in Brooke Bond India Ltd. v . Collector of Central Excise, Ahmedabad reported in 1983 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuing their earlier appeal before the Appellate Collector which culminated in the issue of the order-in-appeal dated 11-6-1982. They had stated before him during the hearing granted in that matter that the Assistant Collector, Dhanbad and the Collector, Patna had allowed them credit in respect of cardboard boxes which had been disallowed with effect from March, 1981 and they had no grievance. It was on this basis that the Appellate Collector dismissed the appeal and vacated the Stay Order granted by him earlier. The Superintendent has referred to this order-in-appeal in his letter dated 7-7-1984 and stated that this order has been passed in favour of the department and the result of this order is that the original order of the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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