2007 (12) TMI 360

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....Sameer Chitkara, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - After hearing both the sides for a while on the stay petition and noting that only a short issue is involved, we waive the pre-deposit and take up the appeal for final disposal. 2. Heard both sides. 3. We find that admittedly the bills of entries were finalized by the Asst. Commissioner indica....

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....ssessed bills of entries. 4. We have carefully considered the submissions and also perused the records. We were not shown that before finalizing assessment which lead to demand of differential duty the assessee was an opportunity to put forth their views. We agree that the assessee was entitled to challenge the assessment orders. When the assessee wrote to the Asst. Commissioner instead of....