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<h1>Appeal dismissed as communication not valid order under Central Excise Act</h1> The appeal of M/s. Sidwal Refrigeration Industries P. Ltd. was dismissed by Appellate Tribunal CEGAT, Court No. II, New Delhi, as it was found void ab ... Appeal - Hearing - Adjournment - Demand - Show cause notice The Appellate Tribunal CEGAT, Court No. II, New Delhi did not adjourn the appeal of M/s. Sidwal Refrigeration Industries P. Ltd. despite their Counsel's illness. The appeal was found void ab initio as it was filed against a communication that was not a valid appealable order under Section 35(1) of the Central Excise Act. The communication from the Superintendent was not an order or decision but a request to deposit duty mentioned in the audit report. The appeal was dismissed as not maintainable.