2006 (3) TMI 50

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..... pplications the appellants' appeals have been dismissed buy the Commissioner (Appeals) holding that he has no jurisdiction to hear and dispose of the appeals in respect of the orders passed by the Adjudicating authority at Amritsar. All these 3 appeals are taken together as the issue involved is same and disposed of by one order. 2. Learned Advocate points out that in an identical issue and in re .....

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..... erred to various notifications issued regarding jurisdiction of various Commissioner (Appeals). We find that if Commissioner (Appeals) has no jurisdiction to hear appeal against which the order passed by the Additional Commissioner (Customs) at Amritsar. Instead of doing so, the Commissioner (Appeals) dismissed the appeal. He should have transferred the appeal papers to the Commissioner (Appeals) .....

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