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Issues: Whether an appeal lay before the Collector (Appeals) against a direction issued by the Superintendent calling for particulars before issuance of a show cause notice, in the absence of any show cause notice or adjudication order.
Analysis: The proceeding before the Collector (Appeals) arose only from a departmental direction to furnish particulars and not from any adjudicatory order. In the absence of a show cause notice and any adjudication by the competent authority, there was no appealable order in existence. The proper course was for the department to proceed in accordance with law if it so advised.
Conclusion: The appeals before the Collector (Appeals) were not maintainable and the impugned orders were set aside.