Investigation Report Is Not An Appealable Order; No Statutory Right For Hearing At Stage Of Preparation Of Investigation Report: CESTAT

The CESTAT ruled that an investigation report is not an appealable order and that there is no statutory right to be heard at the investigation stage. The case involved a dispute where the investigation report was prepared, but the concerned parties wanted to challenge it before the case proceeded to the adjudication stage. The tribunal held that the report itself is not an appealable order and that the proper time to challenge the findings would be once the adjudicating authorities issue a final order. This ruling clarifies the procedural aspects of investigations and appeals, ensuring that legal challenges are made at the appropriate stages of the proceedings.