https://www.taxtmi.com/caselaws?id=72440 The Collector's communication dated 27-6-1980 was not a mere administrative note, because it stated that the appellants were not entitled to the relief claimed and gave reasons for that conclusion. In the context of Section 35 of the Central Excises and Salt Act, an appeal lay against any decision or order of a Central Excise Officer. The Board had itself treated the communication as an order, and its rejection of the appeal rested on the view that the appellants should instead have appealed against the Assistant Collector's order. That objection was not accepted, and the preliminary objection was overruled because the communication was held to be an appealable decision or order. en-us Tue, 28 Oct 1986 00:00:00 +0530 Thu, 19 May 2011 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72440 The Collector's communication dated 27-6-1980 was not a mere administrative note, because it stated that the appellants were not entitled to the relief claimed and gave reasons for that conclusion. In the context of Section 35 of the Central Excises and Salt Act, an appeal lay against any decision or order of a Central Excise Officer. The Board had itself treated the communication as an order, and its rejection of the appeal rested on the view that the appellants should instead have appealed against the Assistant Collector's order. That objection was not accepted, and the preliminary objection was overruled because the communication was held to be an appealable decision or order. Case-Laws Central Excise Tue, 28 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72440