2001 (12) TMI 484

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....r the Respondent. [Order]. - Following some objections raised by the audit, and communicated to him, the Superintendent having jurisdiction over the factory of the respondent, wrote to it asking to reverse Modvat credit of Rs. 39,575/- which it stated was wrongly taken. He issued a reminder and subsequently, a letter, which is the subject matter of this appeal. In that letter, he has once again....

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.... order against which an appeal lies to the Commissioner (Appeals). 3. The Counsel for the respondent relies upon the judgment of the Tribunal in Shree Synthetics Ltd. v. CCE - 1987 (29) E.L.T. 443 and in S.M. Energey Teknik and Electronics Ltd. v. CCE - 1989 (42) E.L.T. 700. 4. The latter decision is entirely irrelevant to the facts of this case. The other decision provides that a comm....