Proper adjudication order and speaking order required; limitation dismissal vacated and matter remanded for fresh classification decision.

A communication that does not amount to a proper adjudication order cannot sustain dismissal of an appeal as time-barred where the dispute requires a speaking order on classification. The 30 June 1975 letter was treated as insufficient for adjudication, so the limitation-based dismissal could not stand. The finding that the appeal was barred by limitation was vacated, and the matter was remitted to the Appellate Collector to pass a fresh speaking order on the classification issue.

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Issues: Whether the letter dated 30 June 1975 could be treated as an adjudication order and whether the appeal before the Appellate Collector was barred by limitation.

Analysis: The communication dated 30 June 1975 was held not to be a proper order of adjudication. The dispute on classification required a proper and speaking order, and the earlier dismissal of the appeal as time-barred could not stand on the basis of that communication.

Conclusion: The finding that the appeal was barred by limitation was vacated, and the matter was sent back to the Appellate Collector to pass a fresh speaking order on the classification dispute.

Ratio Decidendi: A communication that does not amount to a proper adjudication order cannot sustain dismissal of an appeal as time-barred where a speaking order on the dispute is required.

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