2007 (1) TMI 488

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.... Shri B.L. Meena, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This application is for rectification of alleged mistake in the order of the Tribunal No. A/912-913/WZB/2006/C.B dated 28-6-2006. It was submitted that in an earlier case of identical facts relating to Goa Shipyard Limited v. C.C., reported in 2007 (219) E.L.T. 888 (Tribunal) = 2006 (72) RLT 479 (CESTAT-Mum....

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....to the Commissioner (Appeals) under Section 28 of the Customs Act, 1962. The appellant did not file any appeal against the said assessment order dated 3-11-1998 in spite of being advised to do so as clearly brought out in the para 3 of the Order-in-Original dated 28-8-2000. 4. The order dated 28-6-2006 of the Tribunal, against which the rectification is sought for, has relied on the judgme....

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....ant portion indicating the ratio in the judgment of the Hon'ble Supreme Court in the case of M/s. Priya Blue Industries Limited v. Commissioner of Customs is reproduced below : "6. ..............Once an Order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an Appeal that Order stands.....

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....r re-assessment of the duty and for refund of part of the duty paid on the ground that the epoxy coils ought properly to have been classified and assessed under 8501.64". It was also held that "therefore the appellants had sought amendment to the assessment before the Assistant Collector of Customs himself and it was in that light that the issue had to be decided". 7. It could thus be seen....