2009 (9) TMI 424

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....ri S. Gautam, DR, for the Respondent. [Order]. - The facts of these appeals are identical. The appellant imported three consignments of scrap for which three separate bills of entry were filed. The bills of entry were assessed on second assessment basis i.e. the first assessment of duty on the basis of description, value of the goods as declared in the bill of entry and then examination. In all....

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....lenging the assessment order cannot be entertained. On appeal against the Assistant Commissioner's order, the Assistant Commissioner's order were upheld by the Commissioner (Appeals) vide order-in-appeal No. 140-142/CUS/LDH/2008 dated 31-10-08. It is against this order that these three appeals have been filed. 2. Shri Kamaljeet Singh, Advocate, the learned Counsel for the Appellants, pleaded th....

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....resentative reiterated the Commissioner (Appeals)'s finding and pleaded that Hon'ble Supreme Court's judgment in the case of Priya Blue Industries Ltd. v. CC (Preventive) (supra) would be applicable to this case and that refund claims could not be entertained before the challenging the assessment order. 4. I have carefully considered the submissions from both the sides and perused the records. ....