2008 (5) TMI 560

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....the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The appellants have claimed that the date of the final assessment orders dated 25-2-2004 and 25-3-2004 should be taken as 9-8-2004 as on that date the Deputy Commissioner communicated that the final assessment orders are appealable orders. 2. Shri Ravi....

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....ave also considered the decisions of the Hon'ble Supreme Court in the cases of Union of India v. Popular Construction Co. - (2001) 8 Supreme Court Cases 470 and Singh Enterprises v. Commissioner of Central Excise, Jamshedpur - 2008 (221) E.L.T. 163 (S.C.) which were cited before us. We find that Section 35(1) of the Central Excise Act, 1944 dealing with Appeals to Commissioner (Appeals) states tha....

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....clearly an appealable order within the meaning of the said Section 35(1). The Deputy Commissioner in his letter dated 9-8-2004 has only stated the obvious position in law that the order finalizing provisional assessment were appealable orders and such a communication which was in reply to the Appellant's query cannot alter the Appeal period prescribed under the Act under Section 35(1). There is no....