Custom, Excise & Service Tax Tribunal
M/S. Prime International India Pvt. Ltd vs Cc, Chennai on 14 July, 2010
1IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI C/118 119/2010 (Arising out of Order in Appeal No. 83 & 84/2010 dated 19.01.2010, passed by the Commissioner of Customs, (Appeals), Chennai). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member M/s. Prime International India Pvt. Ltd. : Applicant Vs. CC, Chennai : Respondent
CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance Shri R. Hari, Adv., for the applicants Shri C. Rangaraju, SDR, for the respondent Date of hearing : 14.07.10 Date of decision : 14.07.10 Final ORDER No._____________ Heard both sides. The impugned orders have been passed by the lower appellate authority on the ground that the appellant scannot be considered to be aggrieved person. The fact that the appellants have filed appeals before the Commissioner (Appeals) against the assessment orders on the Bills of Entry, clearly demonstrates that they have grievance against the said orders and their appeals require to be heard on merit. It is not appreciated that this particular lower appellate authority has been dismissing such genuine appeals on frivolous grounds, of which there are several instances. Such orders passed by him cannot, therefore, be upheld. The impugned orders are set aside and both the appeals are remitted back to the lower appellate authority for fresh decision. He shall pass fresh orders after granting an adequate opportunity of hearing to the appellants. Both the appeals are allowed by way of remand. (Order pronounced and dictated in the open Court) (Dr. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER BB 2