2019 (10) TMI 1334

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..... Bills of Entry - HELD THAT:- The show cause notice in the present case was issued consequent to the finalization of the bills of entry. Since the respondent has not paid duty demand which is as per final assessment, even though the appellant have challenged the final assessment, the department is legally correct is issuing show cause notice. Therefore, the Commissioner only on the ground that th .....

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..... pearing on behalf of the Revenue reiterates the grounds of appeal. He further submits that after finalization of assessment, since the appellant have not paid the amount, show cause notice was issued even though proceedings against the final assessment was pursued by the respondent. The department was correct in issuance of show cause notice for recovery of amount of duty ascertained in the finali .....

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..... consequent to the finalization of the bills of entry. Since the respondent has not paid duty demand which is as per final assessment, even though the appellant have challenged the final assessment, the department is legally correct is issuing show cause notice. Therefore, the Commissioner only on the ground that the matter is being proceeded against finalization of the assessment should not have d .....

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