2020 (3) TMI 924

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.... with Shri K.B. Menon, Advocate for the Appellant Shri Bhushan Kamble, AC, Auth. Ms. Trupti Chavan, AC Representative for the Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed against Orders-in-Appeal No. 169 (Adjn-Imp)/2014(JNCH)/IMP-156 dated 22.01.2014 and No. 170 (Adjn-Imp)/2014(JNCH)/IMP-157 dated 22.01.2014 passed by the Commissioner of Customs (Appeals), JNCH, Nhava S....

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.... they complied with on 02.06.2014. It is his contention that since the learned Commissioner (Appeals) has not decided the appeal on merit, therefore, the matter may be remanded to the learned Commissioner (Appeals). In support, he referred to the judgment of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chandigarh Vs. Smithkline Beecham Co. Healthcare Ltd. - 2003 (9) TMI....