https://www.taxtmi.com/caselaws?id=123279 A communication directing removal of capital goods only on payment of Cenvat credit was treated as more than a mere advisory letter because it imposed a clear operative condition affecting civil rights. Its appealability depended on its effect in the facts of the case, and where refusing an appeal would leave the assessee without an effective remedy, the communication was amenable to appeal under Section 35 of the Central Excise Act. The Commissioner's view that the appeal was not maintainable was unsustainable, and the matter was remanded for fresh adjudication on merits in accordance with law. en-us Wed, 09 Jan 2008 00:00:00 +0530 Thu, 14 Sep 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123279 A communication directing removal of capital goods only on payment of Cenvat credit was treated as more than a mere advisory letter because it imposed a clear operative condition affecting civil rights. Its appealability depended on its effect in the facts of the case, and where refusing an appeal would leave the assessee without an effective remedy, the communication was amenable to appeal under Section 35 of the Central Excise Act. The Commissioner's view that the appeal was not maintainable was unsustainable, and the matter was remanded for fresh adjudication on merits in accordance with law. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123279