https://www.taxtmi.com/caselaws?id=372652 The High Court upheld the Tribunal's decision that a communication from the Superintendent of Central Excise did not constitute a decision or order. The appeal under Section 35B (1) of the Central Excise Act, 1944 was dismissed due to the quantum involved being less than Rs. 2 lakhs. The Court found the Tribunal's ruling reasonable, distinguishing it from a cited case. The maintainability of the appeal was denied as the communication was not considered an appellable order, leading to the dismissal of the appeal by the High Court. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372652 The High Court upheld the Tribunal's decision that a communication from the Superintendent of Central Excise did not constitute a decision or order. The appeal under Section 35B (1) of the Central Excise Act, 1944 was dismissed due to the quantum involved being less than Rs. 2 lakhs. The Court found the Tribunal's ruling reasonable, distinguishing it from a cited case. The maintainability of the appeal was denied as the communication was not considered an appellable order, leading to the dismissal of the appeal by the High Court. Case-Laws Central Excise Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372652