https://www.taxtmi.com/caselaws?id=31591 The appeal against a clarificatory letter issued by the Assistant Commissioner of Central Excise was deemed not maintainable as the letter did not result in any adjudication or decision adversely affecting the appellant's rights. The Tribunal clarified that even if the appeal were maintainable, the appellant would still need to pay the prescribed fee under Section 86 of the Finance Act, 1994, irrespective of the existence of a demand for service tax, interest, or penalty. The Tribunal rejected the appellant's arguments and upheld the requirement of payment of the appeal fee. en-us Wed, 03 Sep 2008 00:00:00 +0530 Sun, 21 Dec 2008 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31591 The appeal against a clarificatory letter issued by the Assistant Commissioner of Central Excise was deemed not maintainable as the letter did not result in any adjudication or decision adversely affecting the appellant's rights. The Tribunal clarified that even if the appeal were maintainable, the appellant would still need to pay the prescribed fee under Section 86 of the Finance Act, 1994, irrespective of the existence of a demand for service tax, interest, or penalty. The Tribunal rejected the appellant's arguments and upheld the requirement of payment of the appeal fee. Case-Laws Service Tax Wed, 03 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31591