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Issues: Whether the appeal before the Commissioner (Appeals) was not maintainable merely because the Commissioner's decision was communicated through the Superintendent without serving a formal copy of the order.
Analysis: The order communicated to the appellant clearly recorded that the request for single registration had been examined and rejected by the Commissioner of Central Excise. The Tribunal held that the communication issued by the Superintendent conveyed the Commissioner's decision and there was no infirmity in the order challenged before it. The absence of a separately served formal copy did not affect the validity of the communicated decision for the purpose of the appeal.
Conclusion: The objection to maintainability failed and the challenge to the order of rejection was not accepted.
Final Conclusion: The appeal was dismissed and the order rejecting the request for single registration stood affirmed.