Per C.N.B. Nair :

This appeal is directed against Order in Appeal No. HKS(659)CE- 2001 dated 6/13.8.2001 of the Commissioner of Customs (Appeals), New Customs House, New Delhi. The subject of that appeal was letter C.No. GL-3/LAR/Hyd/22/2001/531 dated 21.3.2001 of the Superintendent of Central Excise, Dharuhera. That letter read as under:-

Sub: Audit of the unit from 10.1.2001 to 12.1.2001.

"During the course of the audit of your unit for the period from 1998-99 to 1999-2000 short payment of duty to the tune of Rs. 2,13,615/- has come to the notice on the grounds as per the Annexure attached.

The grounds of the objection are substantiated as per the ruling of the CEGAT in case of M/s. Escorts J.C.B. Limited Vs. CCE Delhi and accordingly you are requested to pay the short levy and deposit particulars be intimated to this office so that higher authorities are informed accordingly.

Yours faithfully,

Sd/- Superintendent.

Central Excise Range, Dharuhera".

2. The Commissioner has disposed of the appeal of the assessee stating that no appeal lies against the letter of the Superintendent. The reasoning of the Commissioner as under:-

"I have gone through the records of the case very carefully.