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TMI Blog2018 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... e the issue involved of classification, exemption, concession or valuation and the value has been enhanced or assessment done in terms of Section 17(4) of the Act, the adjudicating authority is required to pass a speaking order under Section 17(5) of the Act within 15 days of the assessment of the bills of entry. Admittedly, in this case, the same has not been done. Appeal dismissed - decided against Revenue. - APPLICATION NOs. C/EH/60516-60517/2018 and C/Stay/60386-60387/2018, APPEAL NOs. C/61314-61315/2018-CU[DB] - A/63455-63456/2018-CU[DB] - Dated:- 25-10-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G Shakkarwar, Member (Technical) Present for the Appellant(s): Mr. M. S. Dhindsa, AR Present for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent has accepted the enhancement of the value on the basis of contemporary, therefore no speaking order was required to be passed by the adjudicating authority under Section 17(5) of the Act. It is further contended that the respondent did not sought the speaking order under Section 17(5) of the Act, therefore, no order under Section 17(5) of the Act was passed by the adjudicating authority. Therefore, he prayed that impugned orders are to be set aside. He also relied on the judgments of this Tribunal in the cases of M/s Advanced Scan Support Technologies vs. CC, Jodhpur 2015 (326) ELT 185 (Tri. Delhi) and M/s Vikas Spinners vs. CC, Lucknow 2001 (128) ELT 143 (Tri. Delhi). 6. On the other hand, the Ld. Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15 days of the assessment of the bills of entry. Admittedly, in this case, the same has not been done. 9. Moreover, the Ld. AR has relied on the decision of M/s Advanced Scan Support Technologies (supra) and M/s Vikas Spinners (supra). We have gone through these decisions. In these decisions, there is no issue of passing an order under Section 17(5) of the Act after assessment of bills of entry within 15 days. Therefore, these decisions are not relevant to deal the case in hand. The Ld. Commissioner (Appeals) in the impugned orders has relied on various judicial pronouncements while holding that under Section 17(5) of the Act, the adjudicating authority is required to pass a speaking order within 15 days after assessment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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