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Delta Overseas Versus Commissioner of C. Ex. & S.T., Ludhiana

2015 (7) TMI 1091 - CESTAT NEW DELHI

Maintainability - Letter of Assistant Commissioner - Request for cross-examination rejected - No reason for the same communicated - Held that:- the letter dated 2-7-2015 signed and issued by the Assistant Commissioner (Adjudication) cannot be conside .....

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he 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 request for cross-examination by the Adjudicating Authority has not been passed and communicated .....

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) Shri Naveen Bindal, Advocate, for the Appellant. Shri Devinder Singh, DR, for the Respondent. ORDER This Misc. Application is for out of turn hearing of appeal filed by the appellant against the letter dated 2-7-2015 of the Assistant Commissioner ( .....

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inal. 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 p .....

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stoms) as an Adjudicating Authority can be appealed against before the Tribunal. In the present case, the letter dated 2-7-2015 signed and issued by the Assistant Commissioner (Adjudication) cannot be considered as decision or order passed by the Com .....

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