2021 (11) TMI 736

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..... TECHNICAL) Shri Arul C. Durairaj, Superintendent (Authorized Representative) For the Appellant Shri E. Ramesh, Advocate For the Respondent ORDER PER : RAMESH NAIR The present appeal is filed by Revenue challenging the order of the Commissioner (Appeals) whereby the learned Commissioner (Appeals) directed the assessing authority for reassessment of the Bill of Entry. The case of the Revenue is .....

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..... them before the assessing authority. Therefore, the assessment was very much alive before the Commissioner (Appeals). There is no other remedy available for the assessee except to file an appeal before the Commissioner (Appeals). Therefore, now the Revenue cannot challenge the direction of reassessment given by the Ld. Commissioner. Therefore, on this score Revenue appeal does not sustain. Accord .....

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