https://www.taxtmi.com/caselaws?id=105810 A general trade notice issued under the Central Excise Rules as guidance to the trade is not a decision or order passed by the Collector in an adjudicating capacity, and a related communication that merely reiterates that position also lacks the character of an adjudicatory order. Because appellate jurisdiction under Section 35B(1)(a) extends only to a decision or order of the Collector acting as adjudicating authority, neither instrument was appealable before the Tribunal. The asserted inherent power to entertain the matter was also rejected because an appeal exists only by statute. en-us Mon, 21 Aug 1995 00:00:00 +0530 Sat, 10 Mar 2012 10:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105810 A general trade notice issued under the Central Excise Rules as guidance to the trade is not a decision or order passed by the Collector in an adjudicating capacity, and a related communication that merely reiterates that position also lacks the character of an adjudicatory order. Because appellate jurisdiction under Section 35B(1)(a) extends only to a decision or order of the Collector acting as adjudicating authority, neither instrument was appealable before the Tribunal. The asserted inherent power to entertain the matter was also rejected because an appeal exists only by statute. Case-Laws Central Excise Mon, 21 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105810