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    <title>2001 (8) TMI 893 - CEGAT, NEW DELHI</title>
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    <description>An appeal to the Tribunal did not lie against a communication signed by the Superintendent (Adjudication) because he was not the adjudicating authority. The impugned letter was treated as an administrative, interlocutory communication rather than an appealable adjudication order passed by the Commissioner. On that basis, the Tribunal held the appeal to be not maintainable and declined to entertain the stay petition as well.</description>
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      <link>https://www.taxtmi.com/caselaws?id=101592</link>
      <description>An appeal to the Tribunal did not lie against a communication signed by the Superintendent (Adjudication) because he was not the adjudicating authority. The impugned letter was treated as an administrative, interlocutory communication rather than an appealable adjudication order passed by the Commissioner. On that basis, the Tribunal held the appeal to be not maintainable and declined to entertain the stay petition as well.</description>
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