2018 (12) TMI 1421

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..... ondents : Mr. Swapnil Bangur I/b. Sham Walve ORDER PC:- 1. This Appeal under Section 35G of the Central Excise Act, 1944 challenges the order dated 5th October, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) 2. The Appellant urges only following two questions of law for our consideration:- (a) Whether the CESTAT was justified in holding that the Communicati .....

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..... Central Excise communicated the amount of Rs. 16,530/- was payable as interest. 5. It is this order dated 18th March, 2015 which was carried in Appeal to the Commissioner of Central Excise (Appeals). By an order dated 22nd May, 2015, the Commissioner of Central Excise (Appeals) dismissed the Appeal as the communication received from the Superintendent of Central Excise was not appellable order / .....

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..... March, 2018 received by the Superintendent of Central Excise held that it does not decide any lis for the purpose of holding it to be an appellable order. This finding is a possible view on facts and circumstances of the case and cannot be said to be perverse. The decision of Gujarat High Court in the case of Commissioner of Central Excise and Customs Vs. Swati Chemical Industries 2013 (294) E.L. .....

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