A personal hearing memo is not an appealable order - appeal not maintainable
THE appellant, claiming to be the finest boutique hotel, where one can reconnect their mind, body & soul filed an appeal before the CESTAT against the Personal Hearing (PH) memo issued by the Adjudicating authority.
A division Bench of the Tribunal heard the matter and held that - A personal hearing memo is not an appealable order and, therefore, the appeal is not maintainable.
The Counsel for the appellant informed the Bench that the adjudicating authority has subsequently passed a final order and they would be filing an appeal against that order.
The Bench chose not to dwell more on this factual information but observed - "As far as the present appeal is concerned, we dismiss the same as not maintainable."
One can fathom the time, money and manpower wasted in this perhaps frivolous appeal - and we always blame the Revenue for such things!
By the way, the preamble to the order mentions - "Arising out of Order-in-Original no. S/3-Misc-9/2014/Adj(X)/ACC dated 27/08/2014 passed by the Commissioner of Customs (Export), ACC, Mumbai."