2005 (2) TMI 408

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..... its that they have filed a claim for remission of duty amounting to Rs. 3.63 lakhs which falls within competency of the Commissioner. In this case the Additional Commissioner vide his letter-dated 5-11-2003 has communicated to the Appellant that Commissioner of Central Excise, Kolkata-VII has rejected their claim for remission for Central Excise duty. Shri Chattopadhyay submits that no show cause .....

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..... s the following decisions of the Tribunal. (1) Apple International reported in 2000 (120) E.L.T. 671. (2) Harichand K. Khanna reported in 2002 (150) E.L.T. 1323. (3) S. Kumar Nationwide Home Road Lines reported in 2003 (160) E.L.T. 1019. He has also cited this Bench Order No. A-532-533/Kol/2004, dated 6-8-2004. In view of above he submits that Commissioner may be direc .....

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..... ase referred to above that "the Commissioner's decision rejecting request for transfer of credit, as communicated in the form of letter by Deputy Commissioner - such letter is not appellable order - appeal dismissed as non-maintainable." This Bench in the same order has observed that "while parting with this case, we would, however observe, in such cases where valuable rights of the appellant are .....

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