2002 (3) TMI 143

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....a Deva, Member (J)]. - At the outset, we find that the impugned order is not appealable order. The relevant impugned order is as under :- "OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, CENTRALEXCISEBUILDING : PORT AREA : VISAKHAPATNAM-35 IV/5/10/2001 HPU Dated 27-2-2001 To M/s. SmithKline Beecham Asia Ltd., Rajahmundry. Sir, Sub :- Request for provisional release ....