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TMI Blog2023 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... est and preferred appeal before the learned Commissioner(Appeals). Therefore, the learned Commissioner(Appeals) ought to have decided the appeals on merits instead of rejecting the same by observing that the appellant has accepted the re-assessment. Further, the Hon ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] has held that Revenue as well as appellant can prefer an appeal against the order of the assessment. The impugned orders are set aside and the case is remanded to the learned Commissioner(Appeals) to decide the issue of classification on merit, after affording an opportunity of hearing to the appellant - Appeals are allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has submitted that the assessing officer has wrongly rejected their classification under CTH 2503.00.90 and classified the product under CTH 3812.30.30 when all the relevant documents and invoices clearly show that the goods are classifiable under CTH 2503.00.90 being insoluble Sulphur. The classification adopted by the Department is a broad description, hence the classification declared by the appellant being specific; therefore under Rule 3(a) of the General Rules of Interpretation, the specific entry be preferred to the general entry in the Tariff. Further he has submitted that the issue is covered by the decision of this Tribunal in the case of Collector of Customs Vs. CEAT Tyres [1989 (44) ELT 333] and in the case of Apollo Tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be. 6.2. In the present case, we find that after rejection of the classification of the appellant declared in their Bills of Entry, they paid the duty under protest and preferred appeal before the learned Commissioner(Appeals). Therefore, the learned Commissioner(Appeals) ought to have decided the appeals on merits instead of rejecting the same by observing that the appellant has accepted the re-assessment. Further, the Hon ble Supreme Court in the case of ITC Ltd. (supra) has held that Revenue as well as appellant can prefer an appeal against the order of the assessment. Their lordsh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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