Orders of self-assessment are appealable under Section 128

The Tribunal clarified that orders of self-assessment are appealable under Section 128 of the Act, contrary to the initial rejection by the Commissioner (Appeals). The case was remanded for re-consideration in light of this legal interpretation.

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Issues Involved:
The appeal filed against dismissal by the Commissioner of appeals based on the self-assessment procedure and the appealability of self-assessment orders.

Issue 1: Appeal against Self-Assessment Order
The appellant, M K Wood India Pvt Ltd, filed an appeal against the dismissal of their appeal by the Commissioner of appeals, challenging the self-assessment made by them. The Commissioner (Appeals) rejected their appeals, stating that self-assessment is not appealable. However, the appellant cited the decision of the Hon'ble Apex Court in the case of ITC LTD Vs. CCE, Kolkata-IV-2019, where it was held that self-assessment orders are appealable. The Tribunal found that the Commissioner's order did not consider this precedent and held that any person aggrieved by an order of self-assessment can appeal under Section 128 of the Act. The Tribunal emphasized that the order of self-assessment is an assessment order and is appealable by any person aggrieved by it. Therefore, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for re-consideration.

Conclusion:
The Tribunal's decision clarified that orders of self-assessment are appealable under Section 128 of the Act, contrary to the Commissioner (Appeals) initial rejection. The case was remanded for re-consideration in light of this legal interpretation.

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