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TMI Blog2018 (2) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... for his acceptance or otherwise resulting in a reassessment of the duty liability based on the revised facts, by the assessing authority - In the present case no such course of action has been taken by the appellant. In the present case, the original assessment stands and the grievance is directly to the appellate authority without the original authority examining the purported error made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the case relevant to the case, as captured in the impugned order are reproduced as under :- The appellants filed Bill of Entry for the clearance of various types of pumps imported and the same was assessed for value Euro 95,815.60 as per Invoice No. CE/8501509, dated 19-6-2008. The goods were cleared on payment of duty of ₹ 14,33,112/-. It was claimed by the appellants that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel appearing for the appellant submitted that they came to know about the error in the invoice after all the assessment and clearance of the goods and preferred appeal before the Commissioner (Appeals). He admitted no evidence is available with them regarding the request made to the adjudicating assessing authority with the said supporting evidence for reassessment or even as a claim for dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act which is only with the appellant there can be no error in the assessment order which can form basis of appeal. 5. We have heard both sides and perused the appeal records. 6. The facts of the case are admitted. The appellant claimed that there was error in the invoice. Without commenting on the correctness of such claim, we note that correct legal course is to bring it to the notice of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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