2011 (5) TMI 252

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..... ving been finally assessed, the consequence of the same is required to be followed - Held that: non filing of appeal against the letter of the Superintendent should not be considered as a bar for subsequent filing of refund claim, inasmuch as a letter issued by the Superintendent is not appealable - Appeal is rejected
Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant : Shri Uday Joshi, Advocate For Respondent : Shri Rajendra Nagar, SDR Per : Mrs. Archana Wadhwa; The present appeal stands filed by the appellants against the order of Commissioner (Appeals) vide which he has set aside the order of original adjudicating authority and had allowed the Revenue s appeal filed before him. 2. The facts of the case are that Saurashtra Ch .....

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..... try were assessed finally by raising assessable value and the same having not been challenged by the assessee, subsequent raising of the show cause notice was only for confirmation of differential the demand of duty in terms of finally assessed bills of entry and it was not open to the Assistant Commissioner to drop the same. The Commissioner (Appeals) formulated the issue required to be answered as under :- 4.1 The sole question to be answered in this appeal is; Should the remark Finally Assessed : Value loaded to Rs. 1741 PMT. SCN issued for diff. Duty. By the jurisdictional Superintendent on each of the five bills of entry be taken to mean finalization of the assessment in respect of such bills of entry? 5. The appellate authority he .....

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..... cated as payable on the bills of entry, was an appealable decision under Section 128 of the Act and the importer/ respondent failed to appeal against such decision in time. Therefore, I agree with the ground of this appeal that the finalization of assessment having remained unchallenged, the ACC could not have adjudicated the issue, which had not survived. The impugned order has to be set aside. Hence the present appeal. 6. After hearing both the sides, we find that appellant is not disputing the fact that the bill of entry was finally assessed and the value was allotted 1741 Per MT. It is further not disputed that the said finally assessed bills of entry was not put to challenge by the appellant. As such, it can be safely concluded tha .....

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