https://www.taxtmi.com/caselaws?id=51998 Communication of denial by the jurisdictional authority was treated as a decision or order affecting the assessee, so an appeal was maintainable under Section 35(1) of the Central Excise Act even though no separately styled formal appealable order had been issued. The Tribunal also held that the challenge to refusal of Modvat credit could not be rejected merely on that procedural ground, and the matter required reconsideration on merits. The assessee's appeal succeeded and the issue of credit denial was remanded for fresh decision on legality. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51998 Communication of denial by the jurisdictional authority was treated as a decision or order affecting the assessee, so an appeal was maintainable under Section 35(1) of the Central Excise Act even though no separately styled formal appealable order had been issued. The Tribunal also held that the challenge to refusal of Modvat credit could not be rejected merely on that procedural ground, and the matter required reconsideration on merits. The assessee's appeal succeeded and the issue of credit denial was remanded for fresh decision on legality. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51998