2002 (7) TMI 656 - AT - Central Excise

Summary

The appeal involved a letter from the Superintendent directing the appellants to reverse Modvat credit. The Commissioner (Appeals) held that such a letter is not an appealable order. Referring to a previous decision, it was stated that the letter should not be considered an adjudication order. The Tribunal agreed that the letter was not appealable but also noted that it was not proper. The authorities were advised to start adjudication proceedings following natural justice principles. The appeal was disposed of accordingly.