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2023 (5) TMI 43 - AT - CustomsCompounding order - Appellant approached the Hon’ble High Court of Telangana on the ground that proper justification was not done by the Adjudicating Authority (The Chief Commissioner) while passing the Order - Jurisdiction of CESTAT to hear the Appeal against the Order passed by Chief Commissioner in terms of Section 129A of the Customs Act, 1962 - HELD THAT:- From the order passed by the Hon’ble Telangana High Court in order dated 14.11.2018, it is seen that the High Court has not taken any view that Tribunal does not have jurisdiction to decide the Appeal. On the other hand, the maintainability of appeal has been allowed to be decided by the Tribunal itself. From the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs Girish B. Mishra [2013 (6) TMI 179 - GUJARAT HIGH COURT], it is observed that the very issue was before the Hon’ble Gujarat High Court. The Hon’ble High Court did not entertain the Appeal filed by the Revenue on the issue of jurisdiction of the Tribunal while deciding the appeal filed against Compounding Order passed by the Chief Commissioner. Based on the Order passed by the Hon’ble Telangana High Court as well as the decision of the Hon’ble Gujarat High Court, which is in force as on date, it is found that the appellant requires to be given an opportunity once again to go before the Chief Commissioner/ Principal Chief Commissioner. The matter is remanded to the Chief Commissioner/ Principal Chief Commissioner who will give opportunity to the Appellant to make all their oral and written submissions along with documentary evidence and follow principles of natural justice while deciding the matter - Appeal allowed by way of remand.
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