2002 (1) TMI 810

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..... pondent. [Order per : S.S. Sekhon, Member (T)]. At the outset when this matter was called, the ld. DR raised an objection that this appeal is against a letter No. V.Ch. 55 (30) 39/2001-M-III/3625, which has conveyed a message of rejection of the application made under ASP-1 to avail special procedure relating to processed textile fabrics by the Commissioner of Central Excise, Mumbai III .....

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..... udicial proceedings; the same have to be given effect to, by issuing an order of the Commissioner, as an adjudicating authority, after following the prescribed procedure of complying with the principles of natural justice. Communication of said rejection, without grant of hearing and that too by a subordinate officer, by any letter will not be a compliance. The ld. Commissioner, should issue a not .....

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..... he words used are decision or order in Sec. 35. It seems to us even an administrative decision or order passed by a Central Excise Officer as an Executive or a Quasi Judicial person can be challenged before the Commissioner (Appeals). A plain reading of Sections 35 and 35B would indicate that appeal, against such letters as in this case cannot be entertained by this Tribunal. This appeal is the .....

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