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TMI Blog2017 (6) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 35B(1) of CEA, 1944. This appeal therefore is a pre-mature one on the part of the appellant - the Tribunal on similar issue in the case of Delta Overseas Vs. CCE [2015 (7) TMI 1091 - CESTAT NEW DELHI] has held that when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication passed during those proceedings - appeal is dismissed as pre-mature and non-maintainable - decided against appellant. - E/50602/2017-SM - A/53838/2017-SM[BR] - Dated:- 7-6-2017 - Mr. Ashok K. Arya. Member (Technical) Shri Manish Pushkarna, Advocate, for the appellant Shri G.R. Singh, D.R., for the respondent ORDER Per Ashok K. Arya M/s Ashok Co. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before this Tribunal are given in Section 35B of Central Excise, 1944. Any person who is aggrieved by any decision or order passed by Commissioner, Central Excise as an adjudicating authority can come in appeal against the said order before this Tribunal. The appellant pleads that they are aggrieved by the direction conveyed to them by Supdt. that their request for cross examination by chemical examiner has been denied. This matter denying opportunity of cross examination of chemical examiner cannot be called a complete order by an adjudicating authority which could be covered by the provisions of Section 35B(1) of Central Excise Act, 1944. The adjudicating authority during adjudication proceedings may give number of interim orders. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1)(a) of the said section, it has been provided that the decision or order passed by Commissioner (Customs), as an Adjudicating Authority can be appealed against before the Tribunal. In the present case, the letter dated 2-7-2015 signed and issued by the Assistant Commissioner (Adjudication) cannot be considered as decision or order passed by the Commissioner (Customs), as the Adjudicating Authority. Even assuming that the said communication is to be considered as an appealable order, yet in view of the fact that the Assistant Commissioner has conveyed the decision of the Commissioner (Customs), but appeal against the said communication is premature, in view of the fact that the order of rejection of the request for cross-examina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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