https://www.taxtmi.com/caselaws?id=110034 The Tribunal held that the communication dated 15-5-1997 by the Asst. Commissioner was not an appealable Order under Section 35 of the Central Excise Act. It was deemed as a clarification provided by the department in response to a query, not constituting a decision or order. The Tribunal emphasized that seeking clarification did not make the communication appealable. The appeal by M/s. Marvel Overseas Ltd. was rejected, and the Tribunal upheld the Commissioner's decision that the clarification was not subject to appeal under the Act. en-us Wed, 08 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 14:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110034 The Tribunal held that the communication dated 15-5-1997 by the Asst. Commissioner was not an appealable Order under Section 35 of the Central Excise Act. It was deemed as a clarification provided by the department in response to a query, not constituting a decision or order. The Tribunal emphasized that seeking clarification did not make the communication appealable. The appeal by M/s. Marvel Overseas Ltd. was rejected, and the Tribunal upheld the Commissioner's decision that the clarification was not subject to appeal under the Act. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110034