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2018 (12) TMI 1421 - HC - Central ExciseMaintainability of appeal - Section 35B (1) of the Central Excise Act, 1944 - Whether the CESTAT was justified in holding that the Communication dated 18.03.2015 from the Superintendent is NOT Decision or Order? - Held that:- The impugned order of the Tribunal has on perusal of the letter dated 18th March, 2018 received by the Superintendent of Central Excise held that it does not decide any lis for the purpose of holding it to be an appealable order. This finding is a possible view on facts and circumstances of the case and cannot be said to be perverse. The question proposed does not give rise to any substantial question of law - appeal dismissed.
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