- (1.) The Commissioner of Central Excise has preferred this appeal against the order dated 19.10.2015 passed by The Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
(2.) The Tribunal by the said order has inter alia held that the appropriation of certain amount under Section 142 (1)(a) of The Customs Act, 1962 is bad in law.
(3.) The appeal was admitted on the following substantial question of law:- "Whether any notice or opportunity of hearing is mandatory before passing an order of appropriation under Section 142 (1)(a) of The Customs Act, 1962 ?";