https://www.taxtmi.com/caselaws?id=101629 A letter rejecting an ASP-1 application for the special procedure on processed textile fabrics was not an appealable adjudication order under Section 35B of the Central Excise Act, 1944. The communication was issued by a subordinate officer without prior notice or hearing, and it merely conveyed rejection rather than a quasi-judicial determination. Since denial of the assessee's right to assessment in the prescribed manner had to be made by the Commissioner after complying with natural justice and then issued as an appealable order, the letter could not be treated as an order in adjudication. The appeal was therefore not maintainable under Section 35B. en-us Wed, 09 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 14:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101629 A letter rejecting an ASP-1 application for the special procedure on processed textile fabrics was not an appealable adjudication order under Section 35B of the Central Excise Act, 1944. The communication was issued by a subordinate officer without prior notice or hearing, and it merely conveyed rejection rather than a quasi-judicial determination. Since denial of the assessee's right to assessment in the prescribed manner had to be made by the Commissioner after complying with natural justice and then issued as an appealable order, the letter could not be treated as an order in adjudication. The appeal was therefore not maintainable under Section 35B. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101629