2006 (8) TMI 119 - HC - Central Excise

Claim of refund of the assessee was rejected by the authorities being non-maintainable - assessment order whereby claims of assessee was rejected was not challenged - plea of the assessee that Superintendent who had passed the order was not competent to pass the same has no merit since even an order passed by authority having no jurisdiction is required to be challenged by the assessee - Finding no merit in petition the same is dismissed

Summary

The High Court of Punjab & Haryana dismissed the assessee's appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The claim of refund by the assessee was rejected by the authorities, and the Tribunal upheld this decision stating that the assessee did not challenge the assessment order. The plea that the authority passing the order was not competent was deemed without merit. The appeal was dismissed.