Provisional approval of a price list is not an appealable order where no final adjudication of rights or liabilities is made.

A provisional approval of a price list, including refusal to accept a bank guarantee as security, was treated as a provisional administrative step rather than an adjudication on rights or liabilities. On that basis, it was held not to be an appealable order under Section 35 of the Central Excises and Salt Act, 1944, and the Collector (Appeals) had no jurisdiction to entertain the appeal. The objection that maintainability had not been specifically pleaded was rejected because appealability is a question of law that may be examined from the record.

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Issues: Whether the Assistant Collector's provisional approval of the price list, including refusal to accept bank guarantee as security, was an appealable order under Section 35 of the Central Excises and Salt Act, 1944.

Analysis: The order under challenge was only a provisional approval subject to compliance with security conditions. Since the approval was provisional in nature and the refusal to accept bank guarantee did not amount to an adjudication on rights or liabilities, it could not be treated as an appealable decision under Section 35. The objection that the point of maintainability was not specifically pleaded was rejected because appealability is a question of law that can be examined on the record.

Conclusion: The provisional order was not appealable and the Collector (Appeals) lacked jurisdiction to entertain the appeal.

Final Conclusion: The appeal succeeded and the order of the Collector (Appeals) was set aside.

Ratio Decidendi: A provisional administrative order, which does not finally adjudicate rights or liabilities, is not an appealable order under Section 35.

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