2010 (8) TMI 804

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..... on behalf of the appellants in spite of the notice of hearing having been sent to them well in advance. We have, accordingly heard learned DR. 2. The order impugned in the present appeal is a letter dated 25-4-06 written by the Assistant Commissioner (AE), Central Excise, Rajkot to the Assistant Commissioner, Central Excise Div-I, Rajkot. For better appreciation we reproduce the said letter : .....

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..... ssistant Commissioner (AE) to the Assistant Commissioner Div-I, Rajkot. The same is not in respect of any lis between the appellant and the department. As is clear the said letter relates to provisional release on exclusion of bond and bank guarantee etc. and is not appealable form. It has to be held that the said letter is not an order envisaged under Section 35C so as to file an appeal their aga .....

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