2015 (1) TMI 125

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..... tion/letter of the Revenue officer cannot be treated as an order. As such, I fully agree with the Commissioner (Appeals) that the said letter of Additional Commissioner is not an order required to be challenged before Commissioner (Appeals). - Letters, lower authorities have demanded interest on the confirmed demands. The appellant is at liberty to approach the department/proper officer for issuan .....

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..... e the higher appellate forum and the issue was decided against the appellant by the Tribunal's orders passed in the year 1992. 3. Thereafter the Revenue demanded interest from the appellant. Certain correspondence were exchanged between the appellant and the Revenue and ultimately vide two letters dated 30-8-2005 the Additional Commissioner directed the appellant to pay the interest as the .....

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..... e with the Commissioner (Appeals) that the said letter of Additional Commissioner is not an order required to be challenged before Commissioner (Appeals). 5. However, I find that vide the said letters, lower authorities have demanded interest on the confirmed demands. The appellant is at liberty to approach the department/proper officer for issuance of show cause notice for confirmation of dema .....

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