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TMI Blog2012 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... of a show-cause notice dated 16.12.2004 read with corrigendum dated 20.09.2005, the original authority passed the following order: I finalise the provisional assessments made in the Bills of Entry and related ex-bond Bills of Entry listed in Annexure - A under Section 18(2) of the Customs Act, 1962 based on the transaction value and quantity received in shore tank. I confirm the total Customs duty amounting to Rs. 1,35,55,588/- (Rs. One Crores Thirty Five Lakhs Fifty Five Thousand Five Hundred and Eighty Eight only) short paid by M/s. Hindustan Petroleum Corporation Ltd., Mangalore. Aggrieved by the above order, the assessee preferred an appeal to the Commissioner (Appeals) and also filed therein an application for waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills of entry on the basis of transaction value and the quantity received in shore tank and accordingly demanding differential duty of Rs. 1,35,55,588/-. It was in adjudication of this demand that the original authority passed the order which we referred to earlier in this order. It was against that order-in-original that the assessee went in appeal to the Commissioner (Appeals) and it was that appeal which came to be dismissed on the aforesaid ground. 4. The learned counsel for the appellant submits that the factum of several other show-cause notices having been issued in respect of the 31 out of 37 bills of entry and the pendency of such show-cause notices were brought to the notice of the adjudicating and first appellate authorities in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty should be paid on imported crude petroleum on the basis of bill of lading quantity as against shore tank quantity. After considering all the aspects discussed above, we are of the view that a pre-deposit of an amount of Rs. 25 lakhs would suffice the purpose of Section 129E of the Customs Act and that, upon such pre-deposit, the learned Commissioner (Appeals) should dispose of the assessee s appeal on merits without insisting on further deposit, of course, after giving the appellant a reasonable opportunity of being heard. 6. In the above view of the matter, we set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner (Appeals) to dispose of the assessee s appeal (filed against order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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