Final classification and duty determination is appealable; appellate authority must decide the matter on merits.

A communication that finally determines classification and duty liability is an appealable order, and the appellate authority cannot jurisdiction on that basis. The proper course is to hear the assessee's appeal on merits, afford an opportunity of hearing, and pass a reasoned order. The refusal to entertain the appeal for lack of jurisdiction was therefore incorrect, and the matter was remanded for fresh adjudication on merits by the appellate authority.

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Issues: Whether the Collector (Appeals) had jurisdiction to entertain the assessee's appeal against the Assistant Collector's letter communicating finalisation of classification and determination of duty.

Analysis: The impugned letter contained substantive decisions on classification and duty liability. Those decisions were capable of appeal, and therefore the lower appellate authority could not decline jurisdiction. The proper course was to hear the appeal on merits and pass a reasoned order after giving the assessee an opportunity of hearing.

Conclusion: The refusal to entertain the appeal on the ground of lack of jurisdiction was incorrect.

Final Conclusion: The matter was sent back for fresh adjudication on merits by the appellate authority.

Ratio Decidendi: A communication by an excise authority that finally determines classification and duty liability is an appealable order, and the appellate authority must adjudicate such an appeal on merits rather than reject it for want of jurisdiction.

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