Reasoned orders and natural justice are required for statutory requests; a bare refusal communication is not appealable.

A statutory request under Rule 51A had to be decided judicially, with notice, hearing and a reasoned order in compliance with natural justice. A bare communication refusing permission to receive duty-paid goods, without reasons or merits-based consideration, was not a speaking or appealable order. The competent authority was required to reconsider the request and pass a proper order after hearing the applicant, but the appeal was dismissed as not maintainable.

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Issues: Whether the impugned communication refusing permission to receive duty-paid goods under Rule 51A of the Central Excise Rules, 1944 was an appealable order and whether the competent authority was required to pass a reasoned order after giving the appellant an opportunity of hearing.

Analysis: The permission sought was under a statutory rule, so the authority was expected to act judicially and comply with the principles of natural justice. A communication that merely conveys refusal, without reasons and without dealing with the request on merits, does not amount to a speaking or appealable order. The proper course was for the competent authority to consider the request under Rule 51A, afford an opportunity of hearing, and pass a reasoned order.

Conclusion: The communication was held not to be an appealable order. The appellant was found entitled to a proper order from the competent authority after hearing, but the appeal itself was dismissed as not maintainable.

Ratio Decidendi: A statutory request must be decided by a reasoned order after observance of natural justice, but a bare administrative communication without reasons is not an appealable order.

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