MADRAS CEMENTS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal the appellant is challenging the dismissal of their appeal as pre -mature by Commissioner (Appeals) after recording in his order that the order -in -original is a non -speaking order with regard to change of classification in respect of seal kit, sealing ring and shaft seal had been declared under sub -heading 4016.99 of Customs Tariff. It was also pleaded by the appellant before Commissioner (Appeals) that the classification was changed under the advise of the group as they had originally claimed classification under heading 84.31 and they had paid duty under protest. They had also separately applied for refund also. Ld. Commissioner after noting that there is no speaking order passed on record, yet dismissed the appeal on the ground that it was pre -mature.

(2.) Ld. Consultant submits that the matter should have been remanded by the Commissioner (Appeals) to the original authority for passing a speaking order and should not have dismissed the appeal.

(3.) Heard Ld. SDR who submits that the order is correct in law.