2023 (6) TMI 600 - AT - Customs

Maintainability of appeal - challenge to self-assessment made - appeals rejected solely on the ground that the self assessment is not a appealable order and therefore, no appeal can be filed against such order - HELD THAT - The Commissioner (Appeals) has rejected the appeal solely on the ground that no appeal can be filed against the self assessment order - the Commissioner orders did not have the benefit of the decision of the Hon ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT where it was held that There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of re-assessment has to be passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against any order which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law. The case is remanded back to the Commissioner (Appeals) for re-consideration.

Summary

Issues Involved:
The appeal filed against dismissal by the Commissioner of appeals based on the self-assessment procedure and the appealability of self-assessment orders.

Issue 1: Appeal against Self-Assessment Order
The appellant, M K Wood India Pvt Ltd, filed an appeal against the dismissal of their appeal by the Commissioner of appeals, challenging the self-assessment made by them. The Commissioner (Appeals) rejected their appeals, stating that self-assessment is not appealable. However, the appellant cited the decision of the Hon'ble Apex Court in the case of ITC LTD Vs. CCE, Kolkata-IV-2019, where it was held that self-assessment orders are appealable. The Tribunal found that the Commissioner's order did not consider this precedent and held that any person aggrieved by an order of self-assessment can appeal under Section 128 of the Act. The Tribunal emphasized that the order of self-assessment is an assessment order and is appealable by any person aggrieved by it. Therefore, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for re-consideration.

Conclusion:
The Tribunal's decision clarified that orders of self-assessment are appealable under Section 128 of the Act, contrary to the Commissioner (Appeals) initial rejection. The case was remanded for re-consideration in light of this legal interpretation.