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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 ..... ted 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. No appeal lies against the said letter. The Collector relied upon the decision of CEGAT, Special Bench-D, New Delhi in Brooke Bond India Ltd. v. Collector of Central Excise, Ahmedabad. The present appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor, 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 impugned order. Since this letter merely referred to the dues from them arising from a previous decisions of the Assistant Collector, the appeal, if at all, should have been filed by them against the said earlier decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew 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 Appellate Collector dated 11-6-1982, the original order dated 18-8-1981 of Assistant Collector very much stands and as such they were directed that they should deposit duty of Rs. 19,93,599.21 and Rs. 1,86,511.72. This letter dated 18- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (13) E.L.T. 1169 for his stand that against the letter in question no appeal could lie. The learned Counsel for the appellants had cited two decisions of the Tribunal in Brakes India Ltd. and Wimco Ltd. reported in 1987 (31) E.L.T. 1030 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Collector dated 18-8-1981 which has been referred to and extracted earlier stands. This is no adjudication order. In the circumstances, we allow the appeal and remand the matter to the Adjudicating Authority for deciding the notice dated 20-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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