Appeal dismissed as communication not valid order under Central Excise Act

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 initio for being 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 deemed a request to deposit duty, not an order or decision. Despite the Counsel's illness, the appeal was not adjourned and was ultimately dismissed as not maintainable.

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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.

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