Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Chennai vs M/S.Gm Pens International Pvt. Ltd. ... on 13 July, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.C/113/2010
[Arising out of Order-in-Appeal No.C.Cus No.1387, 1388/2009 dated 18.11.2009 dated 18.11.2009 passed by the Commissioner of Customs (Appeals), Chennai]
Commissioner of Customs, Chennai
Appellant
Versus
M/s.GM Pens International Pvt. Ltd. Chennai
Respondents
Appearance:
Shri C. Rangaraju, SDR Shri K.S. Venkatagiri, SDR For the Appellant For the Respondents CORAM:
Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 13.07.2010 Date of decision : 13.07.2010 Final Order No.____________ Heard both sides.
2. Even though a proper appeal was filed before the Commissioner (Appeals) with necessary authorisation referring to the grounds of appeal, the said authority has wrongly dismissed the appeal without going into the merits of the appeal. As such, the impugned order is set aside insofar as it relates to the present respondents and the matter is remitted to the lower appellate authority for decision on merits. The departments appeal is allowed in the above terms. (Dictated and pronounced in open court) (DR. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER ksr 12--07-2010 ??
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