https://www.taxtmi.com/caselaws?id=124874 The appeal was dismissed as the Assistant Commissioner's letter was not considered an adjudication order, rendering the appeal not maintainable before the Tribunal. The Judge agreed that the dispute focused on the acceptability of proof of export, falling under the jurisdiction of the Commissioner (Appeals) per Section 35B(1) of the Central Excise Act. The Appellants were advised to file a revision application before the Joint Secretary (RA) as an alternative recourse. en-us Fri, 09 Jan 2009 00:00:00 +0530 Tue, 16 Oct 2012 16:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124874 The appeal was dismissed as the Assistant Commissioner's letter was not considered an adjudication order, rendering the appeal not maintainable before the Tribunal. The Judge agreed that the dispute focused on the acceptability of proof of export, falling under the jurisdiction of the Commissioner (Appeals) per Section 35B(1) of the Central Excise Act. The Appellants were advised to file a revision application before the Joint Secretary (RA) as an alternative recourse. Case-Laws Central Excise Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124874