2006 (9) TMI 424

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..... dent. [Order]. - This is an appeal by the department against the order of the Commissioner (Appeals) Order No. AT/222/RGD/2005, dated 12-4-2005. 2. The relevant facts in brief are as follows. (a) Superintendent of Central Excise, Khopoli II issued a letter dated 5-10-2004 to the appellants directing them to calculate the amount of Cenvat credit involved on the fuel oil used for the prod .....

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..... here in. 4.  The direction of the Superintendent to reverse the credit is in the nature of a decision and hence appealable to Commissioner (Appeals) in terms of Section 35 of the Central Excise Act, 1944. The appeal by the Department is dismissed with the observation that the issue raised in the letter of Superintendent addressed to the assessee should be disposed off by the concerned jurisd .....

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