1988 (6) TMI 159

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....r the order of original authority namely, Assistant Collector of Central Excise, Patna, dated 16.10.1982 is appealable at all under the Central Excises and Salt Act, 1944, the Act for short, and rules made thereunder. A resume of the facts would be relevant for appreciation of the question involved in the appeal. The respondent herein, a manufacturer of cigarettes, filed a price list effective from 19th August, 1982 in respect of shells and slides under price list 273 and 274/82 for approval under the Act. The Assistant Collector under the order referred to supra granted provisional approval for the same, subject to the respondent complying with furnishing security in terms of Rule 9B in any of the following forms: (i) Cash (ii) Govt. pro....

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....y should be confirmed. Incidentally the learned counsel also drew our attention to the trade notice No. 106/GL-26/CE/1984, dated 30th November, 1984, issued by the Calcutta Collectorate that bonds under the rules can be executed with sufficient security and "Bank guarantee is one of the forms of securities which are acceptable for purposes of execution of bond". 4. The learned counsel further submitted that similar trade notices have also been issued by the Guntur and Meerut Collectorates. 5. We have carefully considered the submissions made before us. The only question that arises for our consideration in the present appeal is whether the order of the original authority, namely, the Assistant Collector is an appealable order or decision ....