https://www.taxtmi.com/caselaws?id=106651 A Superintendent's letter directing reversal of Modvat credit, without adjudication, is not an appealable order. Rejection of an appeal against such a letter is therefore legally sustainable. However, an administrative direction cannot substitute for formal adjudication of the credit issue. Revenue authorities may initiate adjudication proceedings to determine the proposed reversal, provided they comply with the principles of natural justice. The operative effect is that no appeal lies against the letter itself, while the credit dispute remains open for determination through proper adjudicatory process. en-us Mon, 29 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106651 A Superintendent's letter directing reversal of Modvat credit, without adjudication, is not an appealable order. Rejection of an appeal against such a letter is therefore legally sustainable. However, an administrative direction cannot substitute for formal adjudication of the credit issue. Revenue authorities may initiate adjudication proceedings to determine the proposed reversal, provided they comply with the principles of natural justice. The operative effect is that no appeal lies against the letter itself, while the credit dispute remains open for determination through proper adjudicatory process. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106651