2011 (3) TMI 1339

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..... approached this Court seeking to have the assessment of customs duty finalised at the hands of the respondents following Ext.P8 order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, which according to the petitioner, covers the issue in respect of the bills of entries of the petitioners as well.   2. The issue takes it origin to the import of 'betel nuts', by the .....

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..... have provisional assessment, the Department was insisting to have final assessment delaying the process and thereby causing undue loss and hardships to the parties; which was stated as an abuse of the process of law and hence sought to be interfered.   5. After hearing both the sides, the Division Bench of this Court passed Ext.P7 verdict, directing the Department to finalise the 'provision .....

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..... cise and Service Tax Appellate Tribunal, Bangalore and after considering the merits, the Tribunal set aside the assessment as per Ext.P8 order dated 01.02.2011. Contention of the petitioner is that, the factual position having been decided by the Tribunal in favour of the assessee vide Ext.P8 order , no different course is liable to be pursued by the Department involving the same/similar consignme .....

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..... ion in this regard. It is also stated that Ext.P8 order passed by the Excise and Service Tax Appellate Tribunal, Bangalore itself is not correct or proper and that the Department is intending to have it challenged.   8. What should be the course to be pursued by the Assessee, has clearly been specified by the Division Bench of this Court in Ext.P7 judgment, giving appropriate directions to h .....

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..... the pending bills of entries, after considering the entire materials on record forthwith. Petitioner is at liberty to produce all the requisite documents in support of their claim and can also place reliance on Ext.P8 order passed by the Excise and Service Tax Appellate Tribunal, Bangalore, if the same is applicable to the case in hand. A speaking order shall be passed, in accordance with law, wit .....

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