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    <title>2014 (8) TMI 878 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded both appeals to the Commissioner (Appeals) to decide the matter on its merits. The judgment clarified the jurisdiction of the Commissioner (Appeals) under section 128 of the Customs Act, 1962, emphasizing the right of a person aggrieved by an order to seek a remedy against it. It highlighted the importance of authorities following legal principles in passing orders and established a precedent for the proper disposal of representations and appeals in customs matters.</description>
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