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2014 (8) TMI 467 - CESTAT CHENNAIMaintainability of appeal against the letter asking for deposit of penalty - Held that:- Tribunal set aside the impugned order to the extent it denied the input-duty credit to the appellant. On a query from the Bench, learned advocate submitted that quantification of the demand taking into account their eligibility to input duty credit as per Tribunal's order has not yet been ascertained by the department till date. On perusal of the letter dt. 4.10.2013 of the Range Superintendent, I find that it is merely a communication for payment of the penalty and not an order itself against which an appeal could be filed. It is also noted that the Range Superintendent directed the appellants to deposit the penalty otherwise it would attract recovery proceedings by the department - appeal is not maintainable against mere communication for payment of penalty. However, the Range Superintendent should have quantified the demand as per Order of the Tribunal before initiation of recovery proceeding. Accordingly, both the appeals are dismissed as not maintainable - Decided against the assessee.
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