CESTAT: Investigation Report not appealable, can be challenged in adjudication.

The CESTAT determined that an Investigation Report (IR) issued by the department is not an appealable order. The appellant did not prove that the IR constitutes a quasi-judicial decision or order, thus not infringing on any legal rights. The IR arises from a consultative process, allowing the appellant to present their views. The appellant can challenge the IR during adjudication proceedings and appeal the final order according to statutory provisions. The right to appeal is statutory, not constitutional, and the decision declaring the IR as non-appealable is deemed legal and proper. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X