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TMI Blog2017 (3) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... h the prescription in section 27 of the CA, 1962 - appeal rejected - decided against appellant. - C/22/2007 Cross-Objection No: C/CO-77/2007 - A/85870-85871/17/SMB - Dated:- 14-10-2016 - Shri C J Mathew, Member (Technical) Shri Ahibaran, Addl. Commissioner (AR Advocate for the appellant None for the respondent Order Revenue challenges order-in-appeal no. 173(CRC)/2006 (JNCH) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had not filed any appeal against the assessment order, the first appellate authority did scrutinize assessment of the 13 bills of entry filed during the said period. In the grounds of appeal, it is further stated; 7. In the impugned OIA Commissioner (Appeals) has observed that importer has now filed appeal before Commissioner (Appeals) for setting aside the assessments of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3/2005-C.E. dated 24.02.05, General No. 1/2005 CEC.2/2005-CE, 5/2005 CE(NT), 7 to 10/2005 CE (NT) Notification No. 6/2002 dated 01.03.02 along with General Exemption No. 52. It is seen that the claim for the CVD exemption has been rejected by the Lower Authority, no speaking order has been issued on the issue. It is not possible to ascertain the reasons for doing so, especially when no reply h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, the refund sanctioning authority has noted as deficiency that the application was not accompanied by an order-in-appeal setting aside the assessment and which, according to him, is mandated by the decision of the Hon ble Supreme Court in Commissioner of Central Excise v. Flock India [2000 (120) ELT 285 (SC)] and Commissioner of Customs v. Priya Blue Industries [2004 (172) ELT 45 (SC)] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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