Appealable order on separate registrations for premises requires merits hearing and remand after dismissal as not maintainable

A communication directing separate registrations for separate premises was treated as an order or decision appealable under the Central Excise Act. The first appellate authority's dismissal of the appeal as not maintainable was found unsustainable because the matter required consideration on merits. The tribunal held that the appellant had to be given an opportunity of hearing, and the dispute was remanded for fresh adjudication on merits by the Commissioner (Appeals).

---

---

Issues: Whether the communication requiring separate registrations for separate premises was appealable and whether the first appellate authority was bound to decide the appeal on merits.

Analysis: The communication by the original authority was held to be an order or decision capable of appeal under the Central Excise Act. The dismissal of the appeal as not maintainable was found unsustainable, and the matter required adjudication on merits after granting an opportunity of hearing.

Conclusion: The appeal was allowed by remand, and the Commissioner (Appeals) was directed to decide the matter on merits after hearing the appellant.

---