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TMI Blog2018 (6) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... r The present appeal filed by the appellant against the order-in-appeal passed by the Commissioner (Appeals) whereby the Ld. Commissioner rejected the appeal of the appellant by which it was held that in view of the Hon'ble Supreme Court and CESTAT judgments in the case of Priya Blue Industries Ltd. Vs. Commissioner of Customs (Preventive) 2004 (172) ELT 145 (S.C.) and also keeping in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessee and the department regarding the eligibility of exemption notification, the only requirement is the rectification of bill of entry. He placed reliance on the following judgments: (i) Steel Authority of India Ltd. Vs. Commissioner of Customs, Cehnnai 2016 (343) ELT 602 (Tri.-Chennai) (ii) De Nora India Ltd. Vs. Commissioner of Cus.& Central Excise, Goa 2012 (285) E.L.T.266 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not claim the exemption notification in the bill of entry, in order to claim the same after assessment the bill of entry is required to be challenged by filing an appeal which was not done so therefore the lower authority have rightly rejected their claim for notification by rectifying the bill of entry. He placed reliance on the following judgments: (i) Neoteric Informatique Ltd. Vs. Asstt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Section 149/154 for rectifying the bill of entry. The issue of rectification was only to allow the exemption Notification which could not be claimed in the bill of entry at the time of assessment. In the entire proceedings the Revenue is not disputing about the eligibility of the exemption notification. However the rectification of bill of entry was denied only on the ground that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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