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2008 (1) TMI 383 - CESTAT, BANGALOREAppealable orders - Superintendent (Appeals) dated 7-11-2007 addressed to the appellant conveying that the appeal preferred by them to the Commissioner (Appeals) is not maintainable as the pre-deposit of Rs. 2 lakhs ordered by Commissioner (Appeals) in his order dated 7-12-1998 was not made within time – appellant filed an appeal before CESTAT against that letter – held that the impugned order is actually not an appealable order at all for the reason that the same has been issued by Superintendent within the jurisdiction of the appellant’s unit. Even the letter has not been signed for the Commissioner. Since there is no appealable order from any competent authority, the appellant cannot come in appeal to CESTAT aggrieved over this letter. The appellant has to only approach the departmental authorities for giving an appealable order. Therefore, for the above reason, I dismiss the stay application and appeal.
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