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TMI Blog2014 (8) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... n given out of charge. Therefore, we do not find any merit in the impugned order and the same is set aside - Decided in favour of assessee. Time limit of implementing order of the tribunal - Difference in opinion - Held that:- Ld. member Ashok Jindal directed the authority to implement this order within 30 days of its communication - Ld. member P K Jain is of the view that directing the lower authority to implement the order in a particular time frame at the time of issuing order itself is not appropriate. Such a direction of the Tribunal would be affecting the normal working of the Custom House and also put avoidable and uncalled pressure on officers dealing with the subject. - C/86179/13-Mum - Final Order No. A/824/2014-WZB/C-I(CST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in factory and on receipt of original Bill of Entry, the appellant availed CENVAT credit against the said consignment vide Entry no.1173 dated 11.07.2011 amounting to ₹ 83,58,661.70. However, after noticing the error in invoice value, the appellant immediately reversed the Cenvat credit vide entry no. 1202 dated 19.07.2011. 3. The appellant paid excess duty of ₹ 1,11,46,682.70 due to error in the invoice for which they made application before the Dy. Commissioner for reassessment of the Bill of Entry. The application was rejected on the ground that the goods were no longer under customs charge and no documentary evidence was available warranting amendment and reassessment of Bill of entry. The said order was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase order as well as the invoice were available at the time of filing the Bill of entry. In these circumstances, as per the CBEC Manual, amendment in Bill of entry is required to be allowed although goods have been given out of charge. Therefore, we do not find any merit in the impugned order and the same is set aside. The appeal is allowed with consequential relief. The adjudicating authority is directed to implement this order within 30 days of its communication. (Pronounced in Court) Sd/-3.6.14 Ashok Jindal, J PER : P K Jain While I agree with the conclusion of my ld. Brother, I would like to add that the proposed amendment in the Bill of Entry is of such a nature that it has no implication with the physical examination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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