Preliminary Excise Orders Not Appealable: SC

Commissioner of Central Excise Vs Krishna Wax (P) Ltd. (Supreme Court of India) New Delhi: The Supreme Court of India has clarified the procedural path for challenging excise duty demands, ruling that preliminary internal orders by the Central Excise Department are not appealable. The apex court set aside an order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that had allowed an appeal against an Assistant Commissioner’s internal decision regarding jurisdiction and whether a manufacturing activity had taken place, before a formal adjudication order was passed followi...