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TMI Blog2003 (10) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... g Gupta, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Marvel Overseas Ltd., the issue involved is whether the communication dated 15-5-1997 by the Asst. Commissioner is an appealable Order against which the appeal would lie to the Commissioner (Appeals). 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants is a 100% E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that as the clarification given by the Asst. Commissioner did not appear to be correct, they filed an appeal before the Commissioner (Appeals), who, under the impugned Order has dismissed their appeal by holding that the letter issued by the Asst. Commissioner cannot be regarded as a decision or Order appealable under Section 35 of the Act. He contended that the impugned Order is contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Commissioner is a decision/order as it involved a dispute and by this letter a conclusion arrived at against the Appellants relating to the dispute. 3. Countering the arguments Shri Virag Gupta, learned D.R., submitted that there was no dispute at all which has been decided by the Asst. Commissioner under letter dated 15-5-97; that the said letter is nothing but a clarification issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of both the sides. We find substantial force in the submissions of the learned DR that the letter in question cannot be termed as an Order or decision against which an appeal lies under Section 35 of the Central Excise Act. The Assessee may seek some clarification from the department or even some information from the department and any reply in response to such query cannot by any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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