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TMI Blog2009 (7) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : D.N. Panda, Member (J)]. - This matter has been heard yesterday and today. Both parties are on the point of maintainability of the appeal before this forum against the order dated 2-6-2009 passed by the learned Deputy Commissioner (SIIB), ICD, Tughlakabad, New Delhi. The letter dated 2-6-2009 issued by the learned Deputy Commissioner appears to be an administ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile this is submission of Revenue, learned Counsel Shri Bipin Garg objects to that, submitting that the appellant cannot be made remediless without maintaining appeal before this forum. He relies on the decision of Bhagwati Gases Ltd. v. CCE, Jaipur-I reported in 2008 (226) E.L.T. 468. He submits that when a decision of the authority causes prejudice to an assessee, the assessee cannot be made re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoned and speaking. When a decision has been taken by the learned Deputy Commissioner in his capacity as an authority under law against an assessee while examining Bill of Entry No. 768815 dated 17-2-09, that should be speaking and reasoned. The authority appears to have acted in this case as quasi-judicial authority and dealt the appellant under law. But no reasoned or speaking order was passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority within a week from today and file application for fixation of date of hearing. If such an application is filed, learned Competent Authority shall fix a date forthwith and grant an opportunity of hearing to the assessee. As far as possible, learned Competent Authority may dispose of the matter within a week of hearing. 6. All that we have said above is following the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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