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2018 (8) TMI 1470 - CESTAT HYDERABADBenefit of Notification No. 20/2010–CE dated 29.04.2010 - waste and scrap of paper imported by the appellant - Maintainability of appeal - Appealable order - appeal was dismissed summararily on a finding that the appeal has been preferred before him on a note sheet order and it is not an appealable order - Held that:- The lower assessing officer has to pass a speaking order to how he has arrived at conclusion of rejecting the claim of appellant for the benefit of Notification No. 20/2010-CE arrived at - the entire issue needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand.
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