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Issues: (i) whether the order refusing permission for repair of the old tumbling digester was appealable to the Tribunal as an of the Collector of Central Excise; (ii) whether the non-speaking rejection order could be sustained, or the matter required fresh adjudication after hearing the appellants.
Issue (i): whether the order refusing permission for repair of the old tumbling digester was appealable to the Tribunal as an order of the Collector of Central Excise.
Analysis: The communication, though issued by a lower officer, recorded that the Collector of Central Excise had not acceded to the request. The operative decision was thus attributable to the Collector, and the Tribunal treated it as an appealable order of the Collector.
Conclusion: The appeal was held maintainable before the Tribunal.
Issue (ii): whether the non-speaking rejection order could be sustained, or the matter required fresh adjudication after hearing the appellants.
Analysis: The impugned order contained no reasons for rejecting the request. In the absence of reasons and in the interests of fair adjudication, the matter was sent back for reconsideration with an opportunity of hearing to the applicants.
Conclusion: The matter was remanded to the Collector for readjudication in accordance with law after granting a hearing.
Final Conclusion: The order under challenge did not survive on merits and the dispute was sent back for fresh decision by the departmental authority.
Ratio Decidendi: A communication embodying an unreasoned refusal at the instance of the Collector is appealable as the Collector's order, and a non-speaking rejection affecting rights cannot be sustained without fresh adjudication after hearing the affected party.