2002 (8) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... falling under Chapter 22. They filed a declaration under the provisions of Rule 57G claiming certain inputs for the purposes of Modvat credit. The said letter was replied to by the Deputy Commissioner on 6-1-2000 wherein he disallowed the credit in respect of ROPP CAPS, CAUSTIC SODA & FILTER PAPER by observing that the same are not input under Rule 57A. Subsequently, the appellants took up the ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jha, ld. Consultant, is that the Deputy Commissioner's communication dated 6-1-2000, was not an appealable order and was a decision in his executive capacity ; that the said letter was written to the appellants without issuing of show-cause notice and without hearing them. The same cannot be called as an adjudication order that is why they never challenged the same and took up the matter again wit....