Assessee's Appeal Dismissed for Commissioner's Lack of Adjudication

The Tribunal dismissed the appeal filed by the assessee against the Commissioner's order, deeming it not maintainable as the Commissioner did not act as an adjudicating authority. The party was directed to seek recourse through the appropriate forum.

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The appeal was filed by the assessee against an order passed by the Commissioner of Customs and Central Excise, Hyderabad. The Tribunal dismissed the appeal as not maintainable, stating that the Commissioner had not passed an order as an adjudicating authority. The party is allowed to approach the proper forum.

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