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TMI Blog2002 (8) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of aerated water falling under Chapter 22. They filed a declaration under the provisions of Rule 57G claiming certain inputs for the purposes of Modvat credit. The said letter was replied to by the Deputy Commissioner on 6-1-2000 wherein he disallowed the credit in respect of ROPP CAPS, CAUSTIC SODA & FILTER PAPER by observing that the same are not input under Rule 57A. Subsequently, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... represented by Shri D. Jha, ld. Consultant, is that the Deputy Commissioner's communication dated 6-1-2000, was not an appealable order and was a decision in his executive capacity ; that the said letter was written to the appellants without issuing of show-cause notice and without hearing them. The same cannot be called as an adjudication order that is why they never challenged the same and took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in respect of disputed items. As such, as rightly contended by the ld. Consultant, non-filing of any appeal against the above letter cannot result in any estopple against the appellants for pursuing the remedy of appeal against the subsequent order of the Deputy Commissioner. In this view of the matter, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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