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2017 (6) TMI 993 - AT - Central ExciseNatural justice - denial of cross examination of chemical examiner of CRCL - Held that: - If each and every interim order passed during the adjudication proceedings by the adjudicating authority is appealed before the Tribunal, it would go against the meaning object and purposes expressed by the wordings finding place in the provisions of Section 35B(1) of CEA, 1944. The subject letter simply conveying the decision of adjudicating authority by Supdt. (Adj.) is mere information without any details, backgrounds, reasons etc. and the Tribunal cannot pass any order against such an order. This is not an appealable order in terms of the provisions of Section 35B(1) of CEA, 1944. This appeal therefore is a pre-mature one on the part of the appellant - the Tribunal on similar issue in the case of Delta Overseas Vs. CCE [2015 (7) TMI 1091 - CESTAT NEW DELHI] has held that when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication passed during those proceedings - appeal is dismissed as pre-mature and non-maintainable - decided against appellant.
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