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    <title>2007 (4) TMI 444 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the direction issued by the Superintendent of Central Excise regarding the inadmissibility of Modvat credit transferred by the respondents is appealable under Section 35A of the Central Excise Act, 1944. The Tribunal rejected the Revenue&#039;s appeal, affirming that the Superintendent&#039;s direction qualifies as an appealable order, emphasizing the right of aggrieved parties to challenge decisions of officers below the Commissioner of Central Excise.</description>
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      <description>The Tribunal held that the direction issued by the Superintendent of Central Excise regarding the inadmissibility of Modvat credit transferred by the respondents is appealable under Section 35A of the Central Excise Act, 1944. The Tribunal rejected the Revenue&#039;s appeal, affirming that the Superintendent&#039;s direction qualifies as an appealable order, emphasizing the right of aggrieved parties to challenge decisions of officers below the Commissioner of Central Excise.</description>
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