2016 (2) TMI 357

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.... Vadodara. By letter dated 22.02.2008, the Deputy Commissioner of Central Excise and Customs finalized the provisional assessment in respect of 12 EX-Bond Bills of Entry, which covered imported and indigenous crude oil. It is stated by the Learned Advocate that both imported and indigenous crude oil were brought through the common pipeline to the private bonded warehouse and stored in common tank and therefore, as per Board circular, they have submitted Ex-bond Bills of Entry in respect of both imported and indigenous crude oil. By letter dated 11.09.2008, the appellant informed the Deputy Commissioner, Central Excise & Customs Division-IV, Vadodara-I that the Ex-bond Bill of Entry No. 123 dated 10.08.2004 was actually indigenous crude oil ....

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....tion, the Tribunal in their own case Indian Oil Corporation Ltd vs. Commissioner of Central Excise 2015 (321) E.L.T. 292 allowed their appeal for correction of the Bill of Entry under the provisions of Section 154 of the Customs Act, 1962. 3. For the purpose of proper appreciation of the case, we reproduce the communication dated 08.09.2011 of the Assistant Commissioner Central Excise and Customs Division-IV, Vadodara-I as under:- "Please refer to your letter F. No. JRF/A17/B.E.20/04-05 dated 13.07.2011 the above subject. On going through the relevant records it is noticed that Deputy Commissioner, Central Excise Customs, division-IV, Vadodara-I vide Order dated 22.02.2008 has finalized the assessment in respect of the Bills of Entry i....

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....ment was finalized after taking up all factors. 6. The Commissioner (Appeals) observed that the final assessment of the Bills of Entry is an appealable order, which cannot be rectified under Section 154 of the Act, 1962. In our opinion, Section 154 of the Act, is an independent provisions for correction or rectification of errors, in any order or decision passed by the officer, and the authority should have examined as to whether it is a mistake within the scope of Section 154 of the Act. In the present case, both authorities below had failed to consider the facts of the case in the light of the Section 154 of the Act. If the Adjudicating Authority fails to record between the materials on which certain conclusions are based and the actual ....