9911796707
TMI Blog1997 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Common appellant in these appeals is absent in spite of notice of hearing. 2. On the assessments made by the Superintendent of Central Excise on six RT 12 Returns filed by the appellant, six appeals were filed before the Collector (Appeals) who dismissed the same by a common order. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als on the ground that appellants should have filed refund claims. These orders are now challenged. 4. We do not agree with the view taken by the Collector (Appeals) that an assessee entitled to file refund claim cannot file an appeal against an order of assessment. Under Section 35 of Central Excise Act, 1944 any person aggrieved by any decision or order passed by an officer lower in rank t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price lists. Rule 173C(11) of the Rules requires that where the price declared on the assessee's document like Gate Pass, Challan or Advice Note did not represent the value as determined under Section 4 of Central Excise Act, 1944, the proper officer may, after such further inquiry, as considered necessary, reassess the duty due and thereupon the assessee shall pay the deficiency, if any, by debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer to examine the contention raised by the appellant. 5. For the reasons indicated above, we set aside the impugned orders of assessment and appellate orders and direct the appropriate authority to pass fresh assessment orders after considering the plea of the appellant that the assessable value should not include interest on receivables and duty payable should be recalculated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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