2011 (3) TMI 1339

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.... G M E N T   The petitioner has approached this Court seeking to have the assessment of customs duty finalised at the hands of the respondents following Ext.P8 order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, which according to the petitioner, covers the issue in respect of the bills of entries of the petitioners as well.   2. The issue takes it or....

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....as that, in spite of the specific provision to have provisional assessment, the Department was insisting to have final assessment delaying the process and thereby causing undue loss and hardships to the parties; which was stated as an abuse of the process of law and hence sought to be interfered.   5. After hearing both the sides, the Division Bench of this Court passed Ext.P7 verdict, dir....

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....ers passed by the Department by approaching the Excise and Service Tax Appellate Tribunal, Bangalore and after considering the merits, the Tribunal set aside the assessment as per Ext.P8 order dated 01.02.2011. Contention of the petitioner is that, the factual position having been decided by the Tribunal in favour of the assessee vide Ext.P8 order , no different course is liable to be pursued by t....

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....8 order of the Tribunal cannot have uniform application in this regard. It is also stated that Ext.P8 order passed by the Excise and Service Tax Appellate Tribunal, Bangalore itself is not correct or proper and that the Department is intending to have it challenged.   8. What should be the course to be pursued by the Assessee, has clearly been specified by the Division Bench of this Court ....