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TMI Blog2020 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... entry and goods were cleared on the self assessment done by the Appellant - Section 128 of the Customs Act - HELD THAT:- Hon ble Supreme Court in the matter of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] has laid down that as the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording reasonable opportunity of hearing to the Appellant - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the matter of ITC Ltd. vs. Commissioner of Central Excise, Kolkata-IV; reported in 2019(368) ELT 216(SC) has laid down that as the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The Hon'ble Supreme Court also observed that the order of self-assessment is an order of assessment as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the learned Commissioner that since there is no order or decision of any Customs officer, the appeal filed by the appellant cannot be sustained, is erroneous and contrary to law. The learned Commissioner ought to have decided the Appeal on merits. Therefore without going into the merits of the matter, I am setting aside the impugned order and remanding the matter back to the learned Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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