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TMI Blog2021 (4) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Since the learned Commissioner (Appeals) has not heard the matter on merit, we remand the matter to the learned Commissioner (Appeals) to decide the issue on merit without insisting any further pre-deposit in the matter. All issues are kept open. A reasonable opportunity of hearing be extended to the appellant before deciding the appeal on merit. Appeals are allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. Alleging that the appellant had mis-declared the value, investigation initiated. Later, on completion of investigation, the value was enhanced to ₹ 1,13,90,319/- by the adjudicating authority and differential duty of ₹ 13,63,402/- was confirmed with equal amount of penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) has not dealt in detail the merit of the case. He requests that the appeal be remanded to the learned Commissioner (Appeals) to decide the issue on merit. 5. Learned AR for the Revenue fairly accepts that the issue has not been decided on merit and the he has no objection in remanding the matter to the learned Commissioner (Appeals). 6. We have considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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