ORDER
G. Sankaran, Vice-President
1.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 who preferred the purported appeal, M/s. Foam Rubber Factory, has sent a telegram regretting inability to attend the hearing and requesting that the case be decided on merits. We have accordingly heard Smt. Saxena, Sr. D.R. for the respondent and perused the record.
3. The so-called order dated 18.6.1982 of the Collector is, in fact, a communication addressed to M/s. Foam Rubber Factory by the Superintendent of Central Excise, Adjudication Branch, Hyderabad with reference to the former’s letter dated 5-6-1982 to the Collector of Central Excise, Hyderabad and informing the factory that the redeemed goods (redeemed in terms of Adjudication Order No. 151/73 dated 1-11-1973 passed by the Collector of Central Excise, Hyderabad) could not be cleared without payment of duty. The so-called 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 communication dated 18-6-1982 of the Superintendent, Adjudication Branch, Hyderabad, also cannot be treated as an appealable order since it only seeks to convey an order which apparently the Collector had passed. In the circumstances, we are of the view that the purported appeal is not maintainable, which is, therefore, dismissed.
4. M/s. Foam Rubber Factory may, if they wish, request the Collector of Central Excise, Hyderabad for a speaking order to be passed and take further steps as are open to them under the law.
