2018 (8) TMI 1470 - AT - Customs

Benefit of Notification No. 20/2010 CE dated 29.04.2010 - waste and scrap of paper imported by the appellant - Maintainability of appeal - Appealable order - appeal was dismissed summararily on a finding that the appeal has been preferred before him on a note sheet order and it is not an appealable order - Held that - The lower assessing officer has to pass a speaking order to how he has arrived at conclusion of rejecting the claim of appellant for the benefit of Notification No. 20/2010-CE arrived at - the entire issue needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand.

Summary

Issues: Eligibility to avail benefit of Notification No. 20/2010-CE for imported waste and scrap of paper.

In the judgment by the Appellate Tribunal CESTAT HYDERABAD, the appeal was filed against Order-in-Appeal No. 52/2010 (H-II) Cus dated 30.07.2010. The First Appellate Authority summarily dismissed the appeal stating it was not appealable as it was based on a note sheet order. The issue at hand was the eligibility to avail the benefit of Notification No. 20/2010-CE for waste and scrap of paper imported by the appellant. The lower assessing officer had rejected the appellant's claim without providing a speaking order explaining the basis for the rejection. The Tribunal found that a speaking order was necessary to understand the rationale behind the rejection and remanded the matter back to the assessing officer for reconsideration, emphasizing the need to follow the principles of natural justice. The Tribunal directed the Adjudicating Authority to expedite the matter, ideally within one month from the date of the order's certified copy production. The judgment concluded with the disposal of the appeal by way of remand, leaving all issues open for further consideration.