TMI Blog2019 (11) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... was conveyed to the Assessee by Deputy Commissioner of Customs vide Communication dated 12-4-2016. The said communication cannot be said to be an adjudicating order or decision and it does not decide the rights of the parties - Hence, the Tribunal ought to have decided the Appeal on merits and in accordance with law instead of relegating the Appeallant to Commissioner (Appeals) again by observing that the appropriate Appellate Authority for any decision/order of the Deputy Commissioner dated 12-4-2016 would only be the Commissioner (Appeals). The Tribunal which is a fact finding body ought to decide the case on merits, taking into account the alleged clarification issued by the Board itself, instead of unnecessarily rejecting the Appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to seek suitable clarification from the Board. 3. The Central Board of Excise Customs issued a clarification regarding the same on 22-12-2015 which was conveyed by the Deputy Commissioner of Customs to the Assessee vide impugned communication dated 12-4-2016. The Assessee initially approached this Court by way of Writ Petitions in W.P. No. 18828 and 18829 of 2016 which was disposed of by the Learned single Judge on 11-9-2018 and the Assessee was again directed to approach the Appellate authority and thereafter the Appellate Tribunal constituted under Section 129A of the Customs Act and the Assessee thereafter filed an Appeal against the original order of Commissioner (Appeals) dated 27-2-2015. 4. The Learned Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs vide Communication dated 12-4-2016. The said communication cannot be said to be an adjudicating order or decision and it does not decide the rights of the parties. Hence, in our opinion, Tribunal ought to have decided the Appeal on merits and in accordance with law instead of relegating the Appeallant to Commissioner (Appeals) again by observing that the appropriate Appellate Authority for any decision/order of the Deputy Commissioner dated 12-4-2016 would only be the Commissioner (Appeals). 8. The Tribunal which is a fact finding body ought to decide the case on merits, taking into account the alleged clarification issued by the Board itself, instead of unnecessarily rejecting the Appeal, by citing such as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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