Maintainability of appeal against a communication letter: a Superintendent's letter was held not to be an appealable order.

An appeal against a Superintendent's letter was found not maintainable because the letter merely communicated an earlier rejection of the request for transfer of Modvat credit, which had already been decided by the Commissioner. The communication was treated as not being an appealable order in itself, so the challenge could not be entertained and the appeal was dismissed.

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Issues: Whether the appeal was maintainable against the Superintendent's letter communicating the rejection of the request for transfer of Modvat credit.

Analysis: The challenge was directed against a letter issued by the Superintendent, while the underlying rejection had already been communicated as a decision of the Commissioner. The order treated the impugned communication as not constituting an appealable order in itself.

Conclusion: The appeal was held to be not maintainable against the Superintendent's letter and was dismissed.

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