2008 (5) TMI 595

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....ri D.P. Mukhopadhyaya, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The appellant is aggrieved with the letter dated 26-8-2005 written by Assistant Commissioner (Tech.) rejecting the request made by the appellant seeking permission to transfer the unutilized balance of Modvat credit lying in their books at Ramanagaram in Bangalore to their unit at Patancheru in Hyd....

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.... the appellants to consider the matter on merits by following due process of law and issue a speaking order in the matter. 3. Learned DR points out to earlier order passed by the Single Member Bench of the Tribunal [Final Order No. 1202/2003, dated 11-9-2003 - 2004 (177) E.L.T. 746 (T)] holding  the appeal is not maintainable against a letter issued by the Superintendent. He submits t....