2014 (1) TMI 1525

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..... e the Tribunal inasmuch as the appeal against the same lies before the Commissioner (Appeals), nor the note-sheet order of the Commissioner which stands followed by the Assistant Commissioner is in appealable form. In any case, we note that the Assistant Commissioner has simply followed the note-sheet instructions of the Commissioner without grant of any opportunity to the appellants to contest th .....

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..... Bill of Entry assessed as per order of Commissioner vide file No. S/Misc-159/2011 Group 2 ACC. 2. It is seen that neither the order of the Assistant Commissioner passed on the Bill of Entry is appealable before the Tribunal inasmuch as the appeal against the same lies before the Commissioner (Appeals), nor the note-sheet order of the Commissioner which stands followed by the Assistant Commis .....

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