2005 (2) TMI 408

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.... filed by the Appellant. Shri Chattopadhyay submits that they have filed a claim for remission of duty amounting to Rs. 3.63 lakhs which falls within competency of the Commissioner. In this case the Additional Commissioner vide his letter-dated 5-11-2003 has communicated to the Appellant that Commissioner of Central Excise, Kolkata-VII has rejected their claim for remission for Central Excise duty....

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....s Tribunal. In support of his contention he cites the following decisions of the Tribunal. (1)        Apple International reported in 2000 (120) E.L.T. 671. (2)        Harichand K. Khanna reported in 2002 (150) E.L.T. 1323. (3)        S. Kumar Nationwide Home Road Lines reported in 200....

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....that it is not an appellable order passed by the Commissioner and no appeal lies to the Tribunal. I find that this Tribunal has observed in Orissa Polyfibres case referred to above that "the Commissioner's decision rejecting request for transfer of credit, as communicated in the form of letter by Deputy Commissioner - such letter is not appellable order - appeal dismissed as non-maintainable." Thi....