2002 (8) TMI 215

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....d in the manufacture of aerated water 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. Subseq....

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....ts' contention duly represented by Shri D. 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 challenge....