2018 (5) TMI 1476

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....esent appeal is directed against the impugned order dt. 07/11/2013 by the Commissioner(Appeals) where by the Commissioner(Appeals) has rejected the appeal of the appellant. 2.  Briefly the facts of the present case are that the appellants had filed Bills of Entry No. 268920 dt. 11/02/2010 and No.271282 dt. 10/06/2010 for the clearance of two consignments of waste paper. The appellant paid du....

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....not sustainable in law as the same has been passed contrary to the Circular No.24/2004 issued by the CBEC. He further submitted that the impugned order is also contrary to the decisions of the courts. He further submitted that the Commissioner(Appeals) has wrongly held that the assessment carried out by the Department was accepted in toto by the appellant and once the assessment is accepted, the a....

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....assessed the goods at correct rate even if the assessee had omitted to claim the benefit. 5.   On the other hand, the learned AR reiterated the finding of the impugned order. 6.   After considering the submissions of both sides and perusal of material on record, I find that the finding of the Commissioner(Appeals) that once the assessment has been accepted by the assessee, he....