https://www.taxtmi.com/caselaws?id=84697 An appeal does not lie against a departmental direction asking for particulars before issuance of a show cause notice, because such a direction is not an adjudicatory order. In the absence of a show cause notice and any adjudication by the competent authority, no appealable order exists. The proper course is for the department to proceed in accordance with law if it so advises; the appeals before the Collector (Appeals) were therefore not maintainable and the impugned orders were set aside. en-us Fri, 01 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84697 An appeal does not lie against a departmental direction asking for particulars before issuance of a show cause notice, because such a direction is not an adjudicatory order. In the absence of a show cause notice and any adjudication by the competent authority, no appealable order exists. The proper course is for the department to proceed in accordance with law if it so advises; the appeals before the Collector (Appeals) were therefore not maintainable and the impugned orders were set aside. Case-Laws Central Excise Fri, 01 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84697