2019 (11) TMI 572

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.... the Respondent. JUDGMENT The present Appeal has been filed by the Assessee M/s. A.K. Paper Products Pvt. Ltd., against the order of the Learned Central Excise & Service Tax Appellate Tribunal dated 10-1-2019 [2019 (367) E.L.T. 685 (Tri.-Chennai)] refusing to hear the Appeal filed against the decision/order of the Deputy Commissioner dated 12-4-2016, which conveyed to the Assessee, a clarifi....

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....of Customs to the Assessee vide impugned communication dated 12-4-2016. The Assessee initially approached this Court by way of Writ Petitions in W.P. No. 18828 and 18829 of 2016 which was disposed of by the Learned single Judge on 11-9-2018 and the Assessee was again directed to approach the Appellate authority and thereafter the Appellate Tribunal constituted under Section 129A of the Customs Act....

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....re communication dated 12-4-2016 of Deputy Commissioner. 6. The Learned Counsel for the Revenue however sought to justify the order of the Learned Tribunal by stating that the appropriate appellate authority for deciding the appeal against the order/decision of Deputy Commissioner dated 12-4-2016 is the Commissioner (Appeals) and therefore the Learned Tribunal was justified in not entertai....

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....observing that the appropriate Appellate Authority for any decision/order of the Deputy Commissioner dated 12-4-2016 would only be the Commissioner (Appeals). 8. The Tribunal which is a fact finding body ought to decide the case on merits, taking into account the alleged clarification issued by the Board itself, instead of unnecessarily rejecting the Appeal, by citing such as the aforesaid....