The CESTAT held that the Investigation Report (IR) issued by the...

The CESTAT held that the Investigation Report (IR) issued by the department is not an appealable order. The appellant failed to demonstrate that the IR is a quasi-judicial decision or order under the statute, depriving them of any legal right. The IR is a product of a consultative process, and the appellant had ample opportunity to present their views. The appellant can assail the IR during the adjudication proceedings and appeal against the final order as per the statutory provisions. The right to appeal is statutory, not constitutional. The impugned order holding the IR as non-appealable is legal and proper.

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