Appealable order requires adjudication: an approval intimation without rights determination was not appealable to the Tribunal.

A communication from the Superintendent to the Principal Collector was treated as an intimation of approval of the Collector's proposal, not as an adjudicatory order. Because it did not determine rights or liabilities, it was not an appealable order before the Tribunal. On that basis, no appeal lay and the stay application and appeal were not entertainable.

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Issues: Whether the communication issued by the Superintendent to the Principal Collector constituted an appealable order and whether an appeal lay to the Tribunal against it.

Analysis: The impugned communication was only an intimation conveying approval of the proposal recommended by the Collector. It did not amount to an order determining rights or liabilities in a manner that could be challenged as an appealable adjudication before the Tribunal.

Conclusion: No appeal lay to the Tribunal against the communication, and the stay application and appeal were not entertainable.

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