https://www.taxtmi.com/caselaws?id=51702 Appellate jurisdiction under the Central Excise Act lies only against an order passed by the Commissioner in an adjudicatory capacity. A communication or letter merely conveying the Commissioner's decision on transfer of unutilised Modvat credit is not itself an appealable order. As the appeal was not directed against any adjudicatory order, the Tribunal had no jurisdiction to entertain it and the appeal was rejected as not maintainable. en-us Mon, 09 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51702 Appellate jurisdiction under the Central Excise Act lies only against an order passed by the Commissioner in an adjudicatory capacity. A communication or letter merely conveying the Commissioner's decision on transfer of unutilised Modvat credit is not itself an appealable order. As the appeal was not directed against any adjudicatory order, the Tribunal had no jurisdiction to entertain it and the appeal was rejected as not maintainable. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51702