2007 (2) TMI 429

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..... ven Parekh, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. We have heard both sides on the application by the Revenue for stay of operation of the order of the Commissioner (Appeals) who has accepted the importer s contention that the original assessment by way of endorsement of the Education Cess of the 2% on the bill of entry was not properly done and .....

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..... ntry, it is an assessment of bill of entry by extending such benefit. Therefore in the light of the decision of the Apex Court in Priya Blue Industries, the Revenue has made out a prima facie case that the assessment ought to have been challenged by the importer who could not have filed a refund claim directly without challenging the assessment. In these circumstances the Revenue has made out a pr .....

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