Dismissal of appeal by Tribunal without hearing matter on merits unjustified

Victor Reinz India Pvt Ltd Vs Commissioner of Customs (Bombay High Court) Bombay High Court held that dismissal of appeal without hearing the case on merits merely on the ground that matter is remanded back by Commissioner (A) unjustified as remand was only for limited purpose of re-quantification of customs duty. Facts- Vide the present appeal, it is mainly contested that the Tribunal has erred in dismissing the appeal filed by the Appellant without hearing the case on merits on the ground that the Commissioner (Appeals) had remanded back to the original authority for re-adjudication, when in...