2002 (1) TMI 810 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal as not maintainable because the letter of rejection from the Commissioner of Central Excise was not considered an order in adjudication, and therefore not appealable under Section 35B of the Central Excise Act, 1944. The appellants were advised to obtain an order in adjudication from the Commissioner before filing an appeal.