2002 (7) TMI 656

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.....K. Pandit, JDR, for the Respondent. [Order]. - The short issue involved in the present appeal is as to whether the letter written by the Superintendent directing the appellants to reverse the Modvat credit is an appealable order or not. The Commissioner (Appeals), by referring to the earlier decision, has held that such a letter cannot be held to be an order much less an adjudication order.....