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TMI Blog2024 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... tice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Subash for Mr. A.K. Jayaraj For the Respondents : Mr. Rajendran Raghavan, Senior Standing Counsel ORDER An order in original dated 23.01.2024 is challenged in this writ petition. By such order, the declared description of goods as "unflavoured supari (betel nut product); APL supari (boiled betel nut product)" was rejected and it was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Kolkata - II, 2017 (50) STR 93 (SC) (Andaman Timber Industries), particularly paragraph 6 thereof. He also relies upon the judgment of the Division Bench of the Calcutta High Court in Commissioner of Customs, Central Excise & S.T., Siliguri v. Subodh Das, 2023 (385) E.L.T. 693 (Calcutta), particularly paragraph 9 thereof. He also points out that the report of the FSSAI w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded that all relevant documentary evidence such as copies of statements, mahazars, reports and RUDs had been provided to the petitioner. In fact, the order contains a categorical statement that all documentary evidence relied upon in the show cause notice had been provided to the petitioner. In these facts and circumstances, the conclusion of the assessing officer does not contain any infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to prosecute a statutory appeal. 6. For reasons set out above, W.P.No.13353 of 2024 is disposed of by permitting the petitioner to file a statutory appeal. If such appeal is filed within ten days from the date of receipt of a copy of this order, the Tribunal is directed to receive and dispose of such appeal on merits without going into the question of limitation. There will be no order as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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