https://www.taxtmi.com/caselaws?id=78675 Inter-departmental letters finalising a provisional assessment, without formal adjudication of the dispute or determination of rights and liabilities, were not appealable orders. The communications were issued in the assessee's absence and merely directed finalisation of the assessment subject to quantification of differential duty on depot sale details. Because they lacked the character of a legal order deciding the controversy, the assessee was not required to file a separate appeal against them before challenging the refund-related proceedings. The Tribunal should have examined the dispute on merits rather than rejecting the appeal on maintainability, and the maintainability objection was rejected. en-us Thu, 04 Mar 2010 00:00:00 +0530 Wed, 08 Dec 2010 16:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78675 Inter-departmental letters finalising a provisional assessment, without formal adjudication of the dispute or determination of rights and liabilities, were not appealable orders. The communications were issued in the assessee's absence and merely directed finalisation of the assessment subject to quantification of differential duty on depot sale details. Because they lacked the character of a legal order deciding the controversy, the assessee was not required to file a separate appeal against them before challenging the refund-related proceedings. The Tribunal should have examined the dispute on merits rather than rejecting the appeal on maintainability, and the maintainability objection was rejected. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78675