2015 (1) TMI 125

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..... . Mishra, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as the issue involved is identical. 2. After hearing both sides, I find that certain proceedings were initiated against the appellant resulting in confirmation of demands of dues. The said order were challenged before the higher appellate forum and the issue was decided against the appellant by .....

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..... mmissioner, I agree with the learned Commissioner (Appeals) that since the communication is in the form of a letter, same cannot be considered to be an order, required to be challenged before Commissioner (Appeals). Each and every communication/letter of the Revenue officer cannot be treated as an order. As such, I fully agree with the Commissioner (Appeals) that the said letter of Additional Comm .....

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