2023 (6) TMI 1093 - CESTAT CHENNAI

Maintainability of appeal - failure to comply with the requirement of pre-deposit - Classification of imported goods - HDPE Pipes - to be classified under CTH 89051000 or under CTH 391721? - HELD THAT:- The first appellate authority having directed the appellant to make a pre-deposit which was not met by the importer, the Commissioner (Appeals) has simply rejected the appeal in limine, without going into the merits of the case. Both the Ld. Advocate and the Ld. Departmental Representative agree that there was no discussion on merits by the first appellate authority in the impugned order.

It is deemed appropriate to remand the matter back to the file of the Commissioner (Appeals) for disposing of the appeal on merits. Though both the counsel have made respective submissions on merits and reference was also made to judicial pronouncements, it is felt improper to discuss anything on the same since, admittedly, the lower appellate authority has not given any findings on the merits of the case.

The first appellate authority directed to comply with the principles of natural justice by hearing the appellant and thereafter, pass a speaking order on merits, in accordance with law - appeal allowed by way of remand.