1995 (7) TMI 365

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..... rder]. - This appeal is directed against the communication 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 pa .....

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..... be communicating the decision of the ld. Collector. 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 c .....

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..... he appellants request nor it deals with the reasons based on 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 .....

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