Appealability of rejection letters: a communication finally determining assessee rights can be challenged before the Tribunal.

A communication rejecting conversion of shipping bills was treated as an appealable order because the substantive decision had been taken by the Commissioner and the Assistant Commissioner merely conveyed that decision. A letter that finally determines the rights of an assessee can be challenged before the Tribunal. Applying that principle, the objection that the appeal was not maintainable was rejected, and the appeal was held maintainable.

---

---

Issues: Whether the appeal was maintainable before the Tribunal against the letter communicating rejection of the request for conversion of shipping bills, and whether such communication amounted to an appealable order.

Analysis: The impugned communication was examined along with the Board circular governing conversion of shipping bills. The decisive aspect was that the substantive decision was taken by the Commissioner, while the Assistant Commissioner only conveyed that decision. A letter that finally determines the rights of an assessee is capable of being challenged as an appealable order. On that basis, the objection that the appeal was not maintainable could not be accepted.

Conclusion: The appeal was held to be maintainable before the Tribunal, and the defect objection was rejected.

---