https://www.taxtmi.com/caselaws?id=51770 Appealability of departmental communications under Rule 57G of the Central Excise Rules, 1944 depends on whether they possess the character of an operative order. The communication dated 9-12-1996 was not treated by either side as an appealable order, and later show cause notices separately addressed the covered items. The communication dated 5-5-1998 merely sought particulars and lacked the character of an order. The Commissioner (Appeals) should therefore have examined the appeal on merits rather than rejecting it as not maintainable; fresh merits consideration was directed. en-us Wed, 13 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51770 Appealability of departmental communications under Rule 57G of the Central Excise Rules, 1944 depends on whether they possess the character of an operative order. The communication dated 9-12-1996 was not treated by either side as an appealable order, and later show cause notices separately addressed the covered items. The communication dated 5-5-1998 merely sought particulars and lacked the character of an order. The Commissioner (Appeals) should therefore have examined the appeal on merits rather than rejecting it as not maintainable; fresh merits consideration was directed. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51770