https://www.taxtmi.com/caselaws?id=764376 CESTAT Chennai dismissed an appeal challenging the maintainability of an appeal against a departmental investigation report (IR). The tribunal held that an IR is not a quasi-judicial decision or statutory order, but merely a compilation of evidence and subjective conclusions from a consultative process. The appellant failed to demonstrate legal grievance, real prejudice, or deprivation of rights. The IR does not bind the original authority and appellant retains opportunity to challenge findings in subsequent proceedings. The right to appeal being statutory rather than constitutional, the tribunal upheld that IR is not appealable. en-us Wed, 08 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 11:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764376 CESTAT Chennai dismissed an appeal challenging the maintainability of an appeal against a departmental investigation report (IR). The tribunal held that an IR is not a quasi-judicial decision or statutory order, but merely a compilation of evidence and subjective conclusions from a consultative process. The appellant failed to demonstrate legal grievance, real prejudice, or deprivation of rights. The IR does not bind the original authority and appellant retains opportunity to challenge findings in subsequent proceedings. The right to appeal being statutory rather than constitutional, the tribunal upheld that IR is not appealable. Case-Laws Customs Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764376