https://www.taxtmi.com/caselaws?id=89554 A communication that merely conveys an underlying adjudicatory decision is not independently appealable. Where classification show cause notices remain pending, the notices themselves must be decided on merits and the communication has no separate operative effect. Where the Assistant Collector has already disposed of the notices, the Superintendent's letter only informs the party of that decision and does not constitute an appealable order in its own right. On either view, the lower appellate authority's approach was upheld and the appeal failed. en-us Wed, 01 Jul 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89554 A communication that merely conveys an underlying adjudicatory decision is not independently appealable. Where classification show cause notices remain pending, the notices themselves must be decided on merits and the communication has no separate operative effect. Where the Assistant Collector has already disposed of the notices, the Superintendent's letter only informs the party of that decision and does not constitute an appealable order in its own right. On either view, the lower appellate authority's approach was upheld and the appeal failed. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89554