Letter issued by Superintendent is not an appealable order

CESTAT, AHMEDABAD BENCH Adani Petronet (Dahej) Port (P.) Ltd. Versus Commissioner of Service Tax, Ahmedabad ORDER NO. A/10135/WZB/AHD/2013 APPEAL NO. ST/261 OF 2011 JANUARY  21, 2013 ORDER 1. When this appeal was called out, I find that the issue involved in this case is regarding reversal of cenvat credit sought by the department by Superintendent of Central Excise vide his letter No. SD-02/Adani/AR-VI/10-11 dated 20.09.2010. Aggrieved by such a letter the appellant preferred appeal before the first appellate authority and the first appellate authority vide impugned order ha...