https://www.taxtmi.com/caselaws?id=102948 A communication directing deposit of duty after the demand proceedings had already run their course was treated as a mere payment direction, not a fresh adjudication of rights or liabilities. Since the underlying classification and duty demands had already been decided by the competent authority, the letter did not amount to an appealable order under Section 35 of the Central Excises & Salt Act, 1944. The appeal against that communication was therefore not maintainable. en-us Fri, 26 Feb 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102948 A communication directing deposit of duty after the demand proceedings had already run their course was treated as a mere payment direction, not a fresh adjudication of rights or liabilities. Since the underlying classification and duty demands had already been decided by the competent authority, the letter did not amount to an appealable order under Section 35 of the Central Excises & Salt Act, 1944. The appeal against that communication was therefore not maintainable. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102948