2018 (2) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laiming benefit of Notification No.6/2006, dated 01.03.2006. The importer filed an appeal with the Commissioner (Appeals) against the assessment order, who allowed the appeal and extended the benefit of the said notification, for which the bill of entry was reassessed. Subsequently, the respondent-assessee filed a refund claim for Rs. 80,82,400/-, which was sanctioned by the Assistant Commissioner vide Order dated 18.05.2007. Department preferred an appeal before Commissioner (Appeals) on the following grounds:- (i) The provisions of section 28C of the Customs Act, 1962, stipulates that "every person, who is liable to pay duty on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In the grounds of appeal filed by the department, it is stated that the "appeal prepared in Form CA-2 was submitted before Commissioner (AIR). Commissioner (AIR) once again approved the same on 23.08.2007 in the note sheet." This is an incorrect fact since as per the note sheet in page nos.21 and 22 of the appeal, there is no direction given by the Commissioner on 23.08.2007 nor has he approved any grounds of appeal on that date. (iii) The Form CA-2 has not been put before Commissioner on 23.08.2007. Hence, the grounds of appeal come into vogue only when it is signed by the Commissioner. 5. Heard both sides and we have gone through the facts. 6. The learned advocate has interpreted the provisions of sub-section (2) of section 129D....