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2015 (1) TMI 125 - CESTAT NEW DELHIMaintainability of appeal - Order received in form of letter - Held that:- Since the communication is in the form of a letter, same cannot be considered to be an order, required to be challenged before Commissioner (Appeals). Each and every communication/letter of the Revenue officer cannot be treated as an order. As such, I fully agree with the Commissioner (Appeals) that the said letter of Additional Commissioner is not an order required to be challenged before Commissioner (Appeals). - Letters, lower authorities have demanded interest on the confirmed demands. The appellant is at liberty to approach the department/proper officer for issuance of show cause notice for confirmation of demand and for proper adjudication of the same in terms of law declared by the Hon’ble Delhi High Court in the case of Kwality Ice Cream v. Union of India reported as [2012 (1) TMI 88 - Delhi High Court]. - Decided against Assesse.
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