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    <title>2011 (2) TMI 424 - CESTAT, MUMBAI</title>
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    <description>A communication rejecting conversion of a drawback shipping bill into a DEEC shipping bill, issued after personal hearing and deciding the request on merits, is a quasi-judicial order and therefore appealable. Where the request is linked to an earlier public notice and the effect of a later circular on that notice requires examination, the departmental authority must first reconsider the matter on merits. The proceedings were set aside and the matter remanded for a fresh speaking order after affording the appellant a reasonable opportunity of hearing.</description>
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      <description>A communication rejecting conversion of a drawback shipping bill into a DEEC shipping bill, issued after personal hearing and deciding the request on merits, is a quasi-judicial order and therefore appealable. Where the request is linked to an earlier public notice and the effect of a later circular on that notice requires examination, the departmental authority must first reconsider the matter on merits. The proceedings were set aside and the matter remanded for a fresh speaking order after affording the appellant a reasonable opportunity of hearing.</description>
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