2015 (1) TMI 125

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....cate, for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as the issue involved is identical. 2. After hearing both sides, I find that certain proceedings were initiated against the appellant resulting in confirmation of demands of dues. The said order were challenged before the higher appellate forum and the ....

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....ter examining the said letter of Additional Commissioner, I agree with the learned Commissioner (Appeals) that since the communication is in the form of a letter, same cannot be considered to be an order, required to be challenged before Commissioner (Appeals). Each and every communication/letter of the Revenue officer cannot be treated as an order. As such, I fully agree with the Commissioner (Ap....