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2014 (8) TMI 878 - AT - CustomsDisposal of representation - appeal to Commissioner (Appeals) under section 128 - Held that:- Once representation was made to learned Commissioner, he was required to pass an order against that. But he failed to do so. The representation was disposed by Assistant Commissioner. Appeal was therefore rightly filed before Commissioner (Appeals). Accordingly, the impugned order is set aside and both the appeals are remanded to the Commissioner (Appeals) to dispose the matter on merits of the case. It should always be remembered that an authority who he hears a matter, that authority should only pass the order following the ratio laid down in the case of Gullapalli Nageshwari Rao v. Andhra Pradesh State Road Transport Corporation [1959 (8) TMI 42 - Supreme Court of India] Decided in favour of assessee.
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