Appealability of departmental letters: a mere communication is not an appealable order and cannot be challenged as one.

A mere departmental letter informing an assessee that its representation had already been dealt with does not constitute an appealable order. The communication from the Superintendent was only correspondence and did not amount to a fresh adjudication by the departmental authorities. On that basis, no statutory appeal lay against it. If the assessee remained aggrieved, the proper course was to seek adjudication before the jurisdictional Central Excise authorities in accordance with law.

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Issues: Whether an appeal lies against a mere letter conveying that the representation had already been dealt with and not against an appealable order.

Analysis: The communication impugned before the appellate authority was only a letter from the Superintendent informing the assessee that the matter could not be decided afresh. Such correspondence did not amount to an appealable order passed by the departmental authorities. The proper course, if aggrieved, was to approach the jurisdictional Central Excise authorities for adjudication in accordance with law.

Conclusion: The appeal was not maintainable and was rightly rejected.

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