1987 (9) TMI 280

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.... [Order per: G. Sankaran, Vice-President]. - This is a purported appeal said to be under Section 35B of the Central Excises and Salt Act, against what is said to be Order C. No. V/15A/2/54/77- Adjn. dated 18-6-1982, read with what is said to be order No. 275/82- H dated 13-12-1982 of the Collector of Central Excise (Appeals), Madras. 2. In response to the notice of hearing, the party....

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....d order of the Appellate Collector is a communication from the Superintendent, for Collector (Appeals), informing M/s. Foam Rubber Factory that the aforesaid communication of 18-6-1982 was only a communication of the order passed by the Collector and, therefore, the Appellate authority was this Tribunal. Evidently, this letter cannot be treated as an order against which an appeal lies. The communi....