TaxTMI 
TaxTMI 
2011 (4) TMI 294
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....h the order passed by Commissioner(Appeals), Revenue has preferred the present appeals, which arise out of the same Order-in-Appeal and as such are being disposed off by a common order. 2. After hearing both sides, we find that the respondents imported consignments of coal and filed Bills of Entry declaring the assessable value. It is seen that the Bills of Entry were finally assessed by t....
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....ired to be adopted for the purposes of assessment. The Commissioner (Appeals) did not find favour with the above submissions and rejected the Bills of Entry by observing as under: 3. The respondent were allowed to represent against the grounds of these appeals and they were also heard on 15.5.06. Their main contention, especially at the time of hearing, was that in the copies of the finall....
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.... the respondent to appeal against such (so-called) finally assessed bills of entry. Legal finality was in fact reached at this stage, as argued in the Clause 2.4 of the Grounds of Appeal , but it was in favour of the respondent. In sum, the main ground of these eleven appeals does not survive and consequently the appeals have to be dismissed. The said order of Commissioner(Appeals) is impu....
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....endorsement finally assessed by the Superintendent. Apart from the above, there is an endorsement to the effect of issuance of Show Cause Notices, which stand reproduced above. Revenue s contention that the mention of the fact of issuance of Show Cause Notices by Superintendent in the said Bills of Entry amounts to final assessment of Bills of Entry by raising the assessable value and showing cons....