2015 (5) TMI 459

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....for the Respondent. JUDGMENT This Customs Excise Appeal under Section 130 of the Customs Act, 1962 is directed against the order dated 27-6-2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore, in Appeal No. C/284/2004 whereby the Tribunal dismissed the appeal filed by the appellant against the order dated 31-3-2004 passed by the Commissioner of Customs and Central Exci....

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....f Act, 1975 etc. He submitted that the Tribunal ought to have considered these materials in proper perspective and having so contended he prayed for remand of the matter to the Tribunal for consideration of their appeal afresh. He also placed reliance upon the order of the Tribunal-Chennai in Kiddy Concepts Pvt. Ltd. v. Commissioner of Customs, Chennai - 2002 (148) E.L.T. 768 (Tribunal) to contend....

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.... be set aside and the matter may be remanded with direction to the Tribunal to decide the appeal, within time frame, afresh. 5.  In the circumstances and having satisfied that the Tribunal did not consider the entire materials on record, without making any observation on merits of the case, we deem it appropriate to set aside the order of the Tribunal dated 27-6-2005 passed in appeal No. C/2....