COLLECTOR OF CENTRAL EXCISE Vs. I T C LTD

JUDGEMENT

(1.) THIS appeal has been filed by the Collector of Central Excise, Patna, and is directed against the order of the Collector (Appeals), Central Excise/Calcutta, dated 9.12.1982. The simple issue that arises for our consideration in the present appeal is whether the order of original authority namely, Assistant Collector of Central Excise, Patna, dated 16.10.1982 is appealable at all under the Central Excises and Salt Act, 1944, the Act for short, and rules made thereunder. A resume of the facts would be relevant for appreciation of the question involved in the appeal. The respondent herein, a manufacturer of cigarettes, filed a price list effective from 19th August, 1982 in respect of shells and slides under price list 273 and 274/82 for approval under the Act The Assistant Collector under the order referred to supra granted provisional approval for the same, subject to the respondent complying with furnishing security in terms of Rule 98 in any of the following forms:

(2.) The department in appeal before us now contends that even the original order of the Assistant Collector is not an appealable order, because it was only a provisional approval of the price list, subject to the respondent offering security as directed in terms of Rule 9B. The learned departmental representative contends that this order of the Assistant Collector is purely administrative in nature and would not come within the mischief of Section 35 of the Act.

(3.) THE learned counsel further submitted that similar trade notices have also been issued by the Guntur and Meerut Collectorates.