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2017 (5) TMI 642 - CESTAT HYDERABADRe-credit of CENVAT credit, reversed earlier - letter rejecting request for re-credit was interpreted as appealable order - Revenue took a view that such letter cannot be considered as an appealable order and dismissed the appeal - whether the letter rejecting request of appellant for re-credit, could be treated as a speaking order which is appealable u/s 35(1) of CEA, 1944? - Held that: - Section 35(1) of CEA, 1944, says that any person aggrieved by any decision or order passed under the Act (ibid) can file an appeal u/s 35. The Section used the words ‘decision’ or ‘order’. Such decision can be communicated in the form of a letter also. Merely, because the decision is in the form of a letter, it cannot take away the right of appeal from the aggrieved person - the decision of the Assistant commissioner dated 25.01.2013 is an order appealable before the Commissioner (Appeals) - the matter is remanded to the Commissioner (Appeals) for reconsideration of issue on merits - appeal allowed by way of remand.
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