TMI Blog2014 (12) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant with the department. As such, the said letter of the Assistant Commissioner cannot be held to be an appealable order and Commissioner (Appeals) was not within his powers to entertain the appeal filed against the letter addressed by the Assistant Commissioner to the appellant. Otherwise also without there being any refund application by the appellants, the lower authorities co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of this dispute is the debit entry allegedly made in RG 23A Pt. II register by the Jurisdictional Central Excise Inspector of an amount of ₹ 1,27,967/- during his visit to the factory on 2-9-1988 on the basis of an order No. V(I) AGUP/AJR/20/87/8596, dated 29-8-1988 of the Assistant Commissioner, Central Excise Division-III, Ghaziabad which, according to the appellant had never been recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is disputing, it is difficult to take a decision without looking into the said order of the Assistant Commissioner. Accordingly, the Revenue was directed to report as to whether any such order was passed or has been dispatched to the appellant or not. 3. On matter being called today, vide the Additional Commissioner (Review) Central Excise, Ghaziabad vide his letter dated 8-11-2013, it s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal has been filed by the appellants before Commissioner (Appeals) against the letter dated 7-1-2012 addressed by the Assistant Commissioner to the appellant. It stand observed in the said letter that - It is noticed that no orders were passed in your favour by any departmental officer or appellate authority in your instant case and secondly this is a stale case pertaining to period of . .A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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