2011 (5) TMI 168

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..... while Central Excise Rules, 1944, they adopted the correct course of action by filing claim before the proper authority viz., the Commissioner - The Commissioner should have disposed of their claim for interest on merits, instead of driving the assessees to file an appeal before the Commissioner (Appeals) against the communication dated 13.01.2010 - Hence, set aside the impugned order and remand t .....

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..... letter dated 18.02.2010, the assessees were informed by the Dy. Commissioner that the proper remedy was to file an appeal before the Commissioner (Appeals) against the communication dated 13.01.2010 of the Dy. Commissioner. Vide the impugned order the Commissioner (Appeals) dismissed the appeal, on the ground that the letter dated 18.02.2010 of the Dy. Commissioner is neither a decision nor an or .....

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