2013 (2) TMI 341

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r & Mr. S. Krishnanandh, Advs. Per: P.G. Chacko: This is an appeal filed by the Department. The respondent had exported a consignment of iron ore on payment of export duty @ Rs.50/- per M.T. by availing the benefit of Notification No.62/2007 Cus. Dt. 03/05/2007. The assessment of the relevant shipping bill was provisional against execution of a bond and production of a bank guarantee by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....use notice. The present appeal of the Department is directed against the Commissioner's decision. 2. After hearing both sides, we have found no merit in the grounds of this appeal. According to the appellant, once the assessment stood finalized, the only option for the assessee was to file an appeal. But the fact remains that, soon after finalization of the provisional assessment, the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....show-cause notice under Section 28 could have been issued unless and until the order passed under Section 47 had been first revised under Section 130 of the Act (as this provision then stood). The apex court's judgment has been consistently followed by this Tribunal in a line of decisions, some of which have been cited by the counsel for the respondent. The tenor of the present appeal is not in ke....