2010 (8) TMI 808 - AT - Central Excise

Summary

Issues:
- Appeal for early hearing due to rejection by Commissioner (Appeals) on maintainability grounds

Analysis:
The appellant filed an appeal along with a request for early hearing after the Commissioner (Appeals) rejected their appeal, citing that the order challenged was not maintainable as the decision was conveyed by the Superintendent without serving a formal copy of the Commissioner's order. The Judge granted early hearing based on the submission made by the appellant's Advocate, noting that the issue at hand was limited in scope. Subsequently, the Judge proceeded with the final disposal of the appeal.

Upon hearing and considering the matter, the Judge reviewed the original order in question. The order stated that the request for single registration concerning specific plot numbers was examined by the Commissioner of Central Excise, Raigad, who rejected the request based on specific grounds outlined in the communication. The Judge observed that the Superintendent had effectively communicated the Commissioner's decision to the appellants. Consequently, the Judge found no deficiency in the impugned order being challenged. Therefore, the Judge upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the appellant.