2004 (2) TMI 451

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..... Narasimhan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by the Revenue, the issue involved is whether letter dated 28-2-2003 addressed to the respondents, M/s. Dabur India Ltd., is appealable order. 2. Ms. Charul Baranwal, learned S.D.R., submitted that M/s. Dabur India Ltd., manufacture Tamarind extract, which was classified by them und....

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....ng any show cause notice or granting any personal hearing. The learned S.D.R., further, submitted that the letter dated 28-2-2003 was written to convey the observation of the Audit Party and the same was not an order demanding duty under any provisions of the Act or Rules. In fact, no duty was quantified in the said communication; that accordingly, the Commissioner did not have any jurisdiction to....