2014 (8) TMI 878

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.... Respondent : Ms Ranjana Jha, JCDR PER : D N Panda Precise argument of the appellant is that appeal filed before the Commissioner (Appeals) was against order dated 21.5.2009 passed by the Assistant Commissioner of Customs (copy of which is available at page 32 of appeal folder). Appellant made representation to the Commissioner of Customs, New Delhi. But that authority did not dispose the re....

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.... the record. 5. Once representation was made to learned Commissioner, he was required to pass an order against that. But he failed to do so. The representation was disposed by Assistant Commissioner. Appeal was therefore rightly filed before Commissioner (Appeals). Accordingly, the impugned order is set aside and both the appeals are remanded to the Commissioner (Appeals) to dispose the matter ....