2004 (2) TMI 451

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..... er : V.K. Agrawal, Member (T)]. In this appeal, filed by the Revenue, the issue involved is whether letter dated 28-2-2003 addressed to the respondents, M/s. Dabur India Ltd., is appealable order. 2. Ms. Charul Baranwal, learned S.D.R., submitted that M/s. Dabur India Ltd., manufacture Tamarind extract, which was classified by them under Chapter 20 of the Schedule to the Central Excise Tar .....

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..... ng. The learned S.D.R., further, submitted that the letter dated 28-2-2003 was written to convey the observation of the Audit Party and the same was not an order demanding duty under any provisions of the Act or Rules. In fact, no duty was quantified in the said communication; that accordingly, the Commissioner did not have any jurisdiction to pass an order on merits. 3. Countering the arguments .....

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