https://www.taxtmi.com/caselaws?id=358008 The appeal was allowed as the Commissioner of Customs (Appeals) erred in rejecting it for lack of jurisdiction without transferring it to the appropriate authority. The Commissioner of Central Excise (Appeals) was also criticized for not considering the merits of the appeal. The judicial member found both decisions unsustainable and directed the Commissioner of Central Excise (Appeals) to entertain and decide the appeal on its merits after providing the appellant with a hearing opportunity. en-us Fri, 23 Feb 2018 00:00:00 +0530 Sat, 02 Mar 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358008 The appeal was allowed as the Commissioner of Customs (Appeals) erred in rejecting it for lack of jurisdiction without transferring it to the appropriate authority. The Commissioner of Central Excise (Appeals) was also criticized for not considering the merits of the appeal. The judicial member found both decisions unsustainable and directed the Commissioner of Central Excise (Appeals) to entertain and decide the appeal on its merits after providing the appellant with a hearing opportunity. Case-Laws Customs Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358008