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<h1>Tribunal overturns Commissioner's decision on Modvat credit appeal, citing non-appealable letter and lack of natural justice.</h1> The Tribunal allowed the department's appeal, setting aside the Commissioner's decision to reverse Modvat credit of Rs. 39,575, as the Superintendent's ... Adjudication order The Superintendent asked the respondent to reverse Modvat credit of Rs. 39,575. The Commissioner (Appeals) set aside the order as it violated natural justice principles. The department appealed, arguing that the Superintendent's letter was not appealable. The Tribunal agreed, stating the letter did not meet criteria for an appealable order. The appeal was allowed, and the order was set aside.
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