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2012 (5) TMI 526 - CESTAT, CHENNAIMaintainability of appeal - Jurisdiction to hear appeals - Held that:- In view of the fact that both sides agree that all these appeals filed by the appellants before the lower appellate authority are required to be heard and decided by the Commissioner of Central Excise (Appeals) having territorial jurisdiction over the officers working in the SEZ under the jurisdiction of Commissioner of Central Excise, Chennai-IV, all these appeals are required to be remanded to him for hearing and disposal. Accordingly, we set aside the impugned orders and remand the appeals to the jurisdictional Commissioner of Central Excise (Appeals), Chennai for decision on merit after giving a reasonable opportunity of hearing to the appellants - Decided in favour of assessee.
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