2020 (2) TMI 462

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..... 10 is on record. The matter deserves to be remanded to Commissioner of Customs (Appeals-II), Chennai for deciding the appeal on merits - Appeal allowed by way of remand. - C.M.A.No.2160 of 2017 - - - Dated:- 24-1-2020 - DR. VINEET KOTHARI AND MR. R. SURESH KUMAR JJ. For Appellant : Mr. V. Sundareswaran Standing Counsel For Respondent : Ms. L. Maithili for Mr. Cibi Vishnu J .....

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..... we are of the opinion that the matter deserves to be remanded to Commissioner of Customs (Appeals-II), Chennai for deciding the appeal on merits. 4. Accordingly, the present Civil Miscellaneous Appeal filed by the Revenue is allowed for statistical purpose by setting aside the order of the learned Tribunal dated 20.02.2017 as well as the order passed by the Commissioner of Customs (Appeals-II) .....

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