2001 (10) TMI 823

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Consultant, for the Appellant. Shri D.K. Bhowmik, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  We have heard both the sides. We find that the present appeal is against the following letter addressed to the appellant company by one S. Das, Superintendent (Technical), Bhubaneswar-II. "Sub : Determination of Hot Re-rolling Steel Mills Annual Production ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l to take cognizance in appeal. Ld. DR on the other hand objects and submits that the Tribunal can take cognizance of a decision or order of the Commissioner of Central Excise passed as an adjudicating authority and therefore no appeal may be entertained against the said letter. 3. We have seen Sections 35B and 35A of the Central Excise Act, 1944 while Section 35 of the Act reads "any pers....