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2015 (7) TMI 1091

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..... ecision or order passed by the Commissioner (Customs), as the Adjudicating Authority. Even assuming that the said communication is to be considered as an appealable order, yet in view of the fact that the Assistant Commissioner has conveyed the decision of the Commissioner (Customs), but appeal against the said communication is premature, in view of the fact that the order of rejection of the requ .....

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..... e reason for the same shall be communicated in the Order-in-Original. Feeling aggrieved with the said letter of the Assistant Commissioner, the appellant has preferred appeal before this Tribunal along with application for stay of operation of the impugned order. 2. Heard the ld. Counsel for both sides and perused the records. 3. Filing of appeal before this Appellate Tribunal is governed un .....

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..... n by the Adjudicating Authority has not been passed and communicated to the appellant. 4. In view of the above, the appeal against the letter dated 2-7-2015 of the Assistant Commissioner (Adjudication) is not maintainable, and thus, the Misc. Application for early hearing of the stay application filed by the appellant is dismissed. Since there is no adjudication order passed by the Competent Au .....

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