Appealability of detention orders under Central Excise Rules affirmed, with remand for merits-based reconsideration after hearing both sides.

An order detaining excisable goods, raw material, plant and machinery under Rule 230 of the Central Excise Rules was treated as appealable. The Tribunal noted that the Allahabad High Court had already held such detention orders to be appealable and no contrary authority was cited. On that basis, the rejection of the appeal as not maintainable could not stand, and the Commissioner (Appeals) was required to reconsider the matter on merits after hearing both sides.

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Issues: Whether an order detaining excisable goods, raw material, plant and machinery under Rule 230 of the Central Excise Rules is appealable and whether the appeal was liable to be decided on merits.

Analysis: The appeal against the order of detention had been rejected as not maintainable under Rule 230 of the Central Excise Rules. The Tribunal noted that the Allahabad High Court had held such an order to be appealable, and no contrary authority was shown. In light of that legal position, the impugned appellate order could not be sustained and the matter required reconsideration by the Commissioner (Appeals) on merits after hearing both sides.

Conclusion: The order dismissing the appeal as not maintainable was set aside and the matter was remanded for fresh on merits.

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