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Central Excise - Highlights / Catch Notes

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Appealable order or not - Letter written by the Superintendent ...

Central Excise

April 18, 2023

Appealable order or not - Letter written by the Superintendent directing, the assessee for not availing Cenvat Credit - in the facts of the present case the letter written by Superintendent is a decision against which the appeal lies before Commissioner (Appeals) under Section 35 of the Act - the order of the Commissioner (Appeals) is absolutely legal and correct hence the same is upheld. - AT

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