https://www.taxtmi.com/caselaws?id=53105 A communication refusing permission under Rule 173H(3) of the Central Excise Rules, 1944 was treated as an executive decision rather than a quasi-judicial order. On that basis, it was held not to be appealable before the Commissioner or the appellate forum, because no statutory remedy was expressly provided against such a communication. The assessee was therefore required to pursue permission before the competent authority, and the challenge failed for want of maintainability. en-us Thu, 26 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53105 A communication refusing permission under Rule 173H(3) of the Central Excise Rules, 1944 was treated as an executive decision rather than a quasi-judicial order. On that basis, it was held not to be appealable before the Commissioner or the appellate forum, because no statutory remedy was expressly provided against such a communication. The assessee was therefore required to pursue permission before the competent authority, and the challenge failed for want of maintainability. Case-Laws Central Excise Thu, 26 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53105