Home Case Index All Cases Customs Customs + HC Customs - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 572 - MADRAS HIGH COURTMaintainability of appeal - refusal to hear the Appeal filed against the decision/order of the Deputy Commissioner dated 12-4-2016, which conveyed to the Assessee, a clarification issued by the Central Board of Excise & Customs on 22-12-2015, by quoting the same in the said communication dated 12-4-2016 - HELD THAT:- The Tribunal erred in not entertaining the Appeal on merits. The Learned Commissioner (Appeals) vide order dated 27-2-2015 had directed the Departmental authority to seek suitable clarification from the Board, which was done and the Board issued the clarification on 22-12-2015 which was conveyed to the Assessee by Deputy Commissioner of Customs vide Communication dated 12-4-2016. The said communication cannot be said to be an adjudicating order or decision and it does not decide the rights of the parties - Hence, the Tribunal ought to have decided the Appeal on merits and in accordance with law instead of relegating the Appeallant to Commissioner (Appeals) again by observing that the appropriate Appellate Authority for any decision/order of the Deputy Commissioner dated 12-4-2016 would only be the Commissioner (Appeals). The Tribunal which is a fact finding body ought to decide the case on merits, taking into account the alleged clarification issued by the Board itself, instead of unnecessarily rejecting the Appeal, by citing such as the aforesaid reason - the Tribunal should decide the Appeal on merits and as per law. Appeal allowed - the order of the Tribunal dated 1-1-2019 is set aside, by restoring the appeal back to the Learned Tribunal to decide the Appeal on merits and in accordance with law.
|