https://www.taxtmi.com/caselaws?id=73772 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. en-us Fri, 10 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73772 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. Case-Laws Central Excise Fri, 10 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73772