2022 (7) TMI 882

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....D HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Manish Jain, Advocate for the Appellant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The present appeals are filed against the order of the learned Commissioner (Appeals) whereby, the learned Commissioner (Appeals) has rejected the appeal on the ground that once the reassessment of bill of entry is finalized the....

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....the records. We find that the learned Commissioner (Appeals) has not given any finding on merit on the ground that reassessment is not possible once the bill of entry is self assessed. We find that this issue has elaborately been dealt with by the Hon'ble Supreme Court in the recent judgment in ITC Ltd.- 2019 (368) ELT 216 (SC), the observation of the hon'ble Supreme Court is as under:- ....

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....e is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] [(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of....

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....self-assessment. The order of self-assessment is an order of assessment as per Section 2(2), as such, it is appealable in case any person is aggrieved by it. There is a specific provision 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 re-assessment has to be passed under Section 17(4). Sect....