2010 (9) TMI 267

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....ppellant filed a Bill of Entry on 3.2.2005 which was provisionally assessed. Thereafter, the order of final assessment was made on 27.12.06 by making an endorsement in Bill of Entry. In this case, the question was whether the appellant is liable to pay the coal cess @ 4.25 PMT or Rs.10/- PMT. After final assessment on the very same day, show cause notice was issued to the appellant, demanding coal....

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.... through and also heard the learned SDR, who reiterated the department s view that unless an appeal is filed against the order finalizing the provisional assessment, refund claim should not have been filed. I find that in this case, provisional assessment was finalized by endorsement on 27.12.06 and taking note of the fact that there was a short payment of Rs.59,500/- on the same date, a show caus....

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.... short payment and a show cause notice was issued. In view of the peculiar facts and circumstances of this case, the assessment got really finalized only when the adjudication order was passed on 29.10.07 and not on 27.12.06, when endorsement was made in bill of entry. Therefore, the contention of the Revenue that appeal should have been filed against the finalization of assessment, is not correct....