2001 (10) TMI 823

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..... [Order per : S.S. Sekhon, Member (T)]. We have heard both the sides. We find that the present appeal is against the following letter addressed to the appellant company by one S. Das, Superintendent (Technical), Bhubaneswar-II. Sub : Determination of Hot Re-rolling Steel Mills Annual Production capacity - Prayer for re-determination-Corres - regarding. Please refer to your letter dt. .....

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..... take cognizance of a decision or order of the Commissioner of Central Excise passed as an adjudicating authority and therefore no appeal may be entertained against the said letter. 3. We have seen Sections 35B and 35A of the Central Excise Act, 1944 while Section 35 of the Act reads any person aggrieved by any decision or order passed under this Act by a central excise officer lower in rank th .....

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