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    <title>2002 (9) TMI 529 - CEGAT, KOLKATA</title>
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    <description>A mere departmental letter informing an assessee that its representation had already been dealt with does not constitute an appealable order. The communication from the Superintendent was only correspondence and did not amount to a fresh adjudication by the departmental authorities. On that basis, no statutory appeal lay against it. If the assessee remained aggrieved, the proper course was to seek adjudication before the jurisdictional Central Excise authorities in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=105734</link>
      <description>A mere departmental letter informing an assessee that its representation had already been dealt with does not constitute an appealable order. The communication from the Superintendent was only correspondence and did not amount to a fresh adjudication by the departmental authorities. On that basis, no statutory appeal lay against it. If the assessee remained aggrieved, the proper course was to seek adjudication before the jurisdictional Central Excise authorities in accordance with law.</description>
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