https://www.taxtmi.com/caselaws?id=103728 An appeal to the Appellate Tribunal under the Central Excise Act lies only against a decision or order passed by the Commissioner acting as an adjudicating authority. A mere departmental letter stating that re-fixation of annual production capacity could not then be undertaken was not an adjudicatory order and did not confer appellate jurisdiction. As no appeal had been filed against the original fixation order or the later order confirming duty and penalty, the Tribunal could not entertain the challenge in the form filed. The appeal was therefore not maintainable and was dismissed. en-us Thu, 18 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 14:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103728 An appeal to the Appellate Tribunal under the Central Excise Act lies only against a decision or order passed by the Commissioner acting as an adjudicating authority. A mere departmental letter stating that re-fixation of annual production capacity could not then be undertaken was not an adjudicatory order and did not confer appellate jurisdiction. As no appeal had been filed against the original fixation order or the later order confirming duty and penalty, the Tribunal could not entertain the challenge in the form filed. The appeal was therefore not maintainable and was dismissed. Case-Laws Central Excise Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103728