TaxTMI 
TaxTMI 
1997 (2) TMI 323
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....va, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Common appellant in these appeals is absent in spite of notice of hearing. 2. On the assessments made by the Superintendent of Central Excise on six RT 12 Returns filed by the appellant, six appeals were filed before the Collector (Appeals) who dismissed the same by a common order. Appellant initially filed th....
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....ppellants should have filed refund claims. These orders are now challenged. 4. We do not agree with the view taken by the Collector (Appeals) that an assessee entitled to file refund claim cannot file an appeal against an order of assessment. Under Section 35 of Central Excise Act, 1944 any person aggrieved by any decision or order passed by an officer lower in rank than a Collector may appe....
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....1) of the Rules requires that where the price declared on the assessee's document like Gate Pass, Challan or Advice Note did not represent the value as determined under Section 4 of Central Excise Act, 1944, the proper officer may, after such further inquiry, as considered necessary, reassess the duty due and thereupon the assessee shall pay the deficiency, if any, by debit in his account-current ....