2020 (10) TMI 20

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....tive for the Appellants Shri Manoj Kumar, Asst. Commissioner(AR) for the Respondents ORDER Per: S.S. GARG Appellant have filed these two appeals against the impugned order dt. 29/01/2013 whereby the Commissioner has rejected both the appeals. since the issue involved in both these appeals is identical, both these appeals are disposed of by this common order. For the sake of convenience....

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....perly appreciating the facts and the law. He further submitted that the Commissioner(Appeals) has wrongly held that the appellant cannot challenge their own assessment order before the Commissioner(Appeals) under Section 128 of the Customs Act. 1962. He also submitted that Commissioner(Appeals) has wrongly relied upon the decisions of the Tribunal which are not applicable because they are related ....

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....aterial on record, we find that Commissioner(Appeals) has rejected the appeals only on the ground that the appellant cannot challenge their own self-assessment before the Commissioner(Appeals) under Section 128 of the Customs Act, 1962 because self-assessment is not an assessment. This issue is no more res integra and has been settled by the Hon'ble Apex Court in the case of ITC Limited Vs. CCE, K....

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....sion made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of reassessment has to be passed under section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order" which is of wide amplitude. The reasoning employed by the High Court is that since there is no l....