2012 (10) TMI 144

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....take up the appeal. 2. In adjudication of a show-cause notice dated 16.12.2004 read with corrigendum dated 20.09.2005, the original authority passed the following order: I finalise the provisional assessments made in the Bills of Entry and related ex-bond Bills of Entry listed in Annexure - A under Section 18(2) of the Customs Act, 1962 based on the transaction value and quantity received in shore tank. I confirm the total Customs duty amounting to Rs. 1,35,55,588/- (Rs. One Crores Thirty Five Lakhs Fifty Five Thousand Five Hundred and Eighty Eight only) short paid by M/s. Hindustan Petroleum Corporation Ltd., Mangalore. Aggrieved by the above order, the assessee preferred an appeal to the Commissioner (Appeals) and also filed t....

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.... to finalize the provisional assessments of all the bills of entry on the basis of transaction value and the quantity received in shore tank and accordingly demanding differential duty of Rs. 1,35,55,588/-. It was in adjudication of this demand that the original authority passed the order which we referred to earlier in this order. It was against that order-in-original that the assessee went in appeal to the Commissioner (Appeals) and it was that appeal which came to be dismissed on the aforesaid ground. 4. The learned counsel for the appellant submits that the factum of several other show-cause notices having been issued in respect of the 31 out of 37 bills of entry and the pendency of such show-cause notices were brought to the notice ....