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TMI Blog2018 (3) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... the same before the First Appellate Authority within the time available to him for such purpose - Since the appeal has been filed before the Commissioner (A) well beyond the period, which he is empowered to condone, the appeal has been rightly rejected by the Commissioner (A) - appeal dismissed - decided against appellant. - C/751/2008-DB - Final Order No. 20182 / 2018 - Dated:- 9-2-2018 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (A) dismissed the appeal filed before him in limine on the ground that delay of 16 months from the date of assessment is beyond his power to condone the delay. Aggrieved by the said decision, the present appeal has been filed. 3. With this background, we heard Mr. Lalitendra Gulani, learned advocate representing the appellant as well as Shri N. Jagadish, learned DR for the Revenue. 4.It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited vs. UOI: 2011 (271) ELT 175 (Ker.). He submitted that the view that the assessing authority is duty bound to pass a speaking order has been upheld by the Karnataka High Court. 5. The learned DR justified the impugned order. It is his submission that the Bill of Entry assessment itself could have been challenged by the appellant, if he was aggrieved, by filing an appeal in time before Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (A) only after a delay of 16 months from the date of assessment. The grievance regarding non-receipt of any speaking order also does not seem to have been made before him. 6.1 In the facts and circumstances of the case, we are of the view that if the appellant were aggrieved by the assessment of the Bill of Entry, he could have either asked for re-assessment of the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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