TMI Blog2014 (8) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 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 Nageshw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd informed to the appellant. His decision is not appealable to Commissioner (Appeals) under section 128 of the Customs Act, 1962. 2. Ld.Counsel for the appellant submits that as is apparent from section 128 of Customs Act, 1962, it is settled principle of law that a person who is aggrieved by an order get right to remedy against that order. He relied on the decision of Apex Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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