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2010 (3) TMI 593 - PUNJAB AND HARYANA HIGH COURTRefund of excess duty paid – consignment sale – valuation - Tribunal dismissed the appeal of the assessee mainly on the ground that it did not file any appeal against the finalization of provisional assessment - An inter-departmental letter written by the Assistant Commissioner to Superintendent - No formal expression of an adjudication of the real controversy between the parties - Held that:– there is no formal expression of an adjudication of the real controversy between the parties in the aforesaid letters. The interdepartmental letters dated 5-3-1997 and 5-5-1997 written in the absence of the parties cannot possibly be termed as legal orders, against which, the assessee was required to file appeal. Therefore, we are of the view that the Tribunal has fell in legal error in dismissing the appeal of the assessee in this respect on the ground of its maintainability – matter restored before the tribunal
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