2011 (5) TMI 49

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.... Shri I. Ahmed, SDR for the Revenue.   Per: Archana Wadhwa:   After hearing both sides duly represented by Shri G.L. Rawal, learned Sr.Advocate, appearing for the appellants and Shri I. Ahmed, learned SDR appearing for the Revenue, we find that the Commissioner(Appeals) has dismissed the appeal filed by the appellant on the ground of time bar.   2. It is seen that the app....

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....intendent, directing them to pay differential duty of Rs.45,99,006/- (Rupees Forty Five Lakhs, Ninety Nine Thousands and Six only) i.e. the duty finally assessed and duty paid provisionally within 7 days from the receipt of the said letter, otherwise, Bank Guarantee furnished by the appellant will be encashed. Thereafter, the appellants wrote a letter to the Superintendent on 15.12.05 seeking deta....

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.... 4. We have seen the letter dt.7.2.05 addressed by Superintendent to the appellant. As per the said letter, there is a direction to the appellant to pay the differential amount in terms of finally assessed Bill of Entry and the provisionally assessed Bill of Entry. In fact, this letter can be safely considered to be a letter of recovery and the demand as a consequence of finalization of Bill of....

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....edly, the assessment on the Bill of Entry is an appealable order. The minimum obligation on the part of the Revenue was that to supply a copy of the said Bill of Entry to the appellant, so as to enable them to challenge the same before higher appellate forum. Ld.SDR appearing for the Revenue fairly concedes that there is no evidence on record to show that copy of the Bill of Entry was handed over ....