https://www.taxtmi.com/caselaws?id=74723 A communication that merely forwards or refers to an underlying decision, without itself determining rights, is not an appealable order. The first communication only conveyed an order said to have been passed by the Collector, and the later communication from the Superintendent for the Collector (Appeals) only confirmed that position; neither had independent appealable character. Since an appeal lies only from a proper appealable order, the purported appeal was not maintainable and was dismissed. en-us Sun, 13 Sep 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74723 A communication that merely forwards or refers to an underlying decision, without itself determining rights, is not an appealable order. The first communication only conveyed an order said to have been passed by the Collector, and the later communication from the Superintendent for the Collector (Appeals) only confirmed that position; neither had independent appealable character. Since an appeal lies only from a proper appealable order, the purported appeal was not maintainable and was dismissed. Case-Laws Central Excise Sun, 13 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74723