2001 (12) TMI 484 - AT - Central Excise

Summary

The Superintendent asked the respondent to reverse Modvat credit of Rs. 39,575. The Commissioner (Appeals) set aside the order as it violated natural justice principles. The department appealed, arguing that the Superintendent's letter was not appealable. The Tribunal agreed, stating the letter did not meet criteria for an appealable order. The appeal was allowed, and the order was set aside.