2002 (8) TMI 145 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi did not adjourn the appeal of M/s. Sidwal Refrigeration Industries P. Ltd. despite their Counsel's illness. The appeal was found void ab initio as it was filed against a communication that was not a valid appealable order under Section 35(1) of the Central Excise Act. The communication from the Superintendent was not an order or decision but a request to deposit duty mentioned in the audit report. The appeal was dismissed as not maintainable.