2023 (6) TMI 600

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....nshu P Shrimali, Superintendent (AR) for the Respondent ORDER Raju The present appeal has been filed by M K Wood India Pvt Ltd against dismissal of their appeal filed before the Commissioner of appeals. 2. Learned Counsel pointed out that they had failed to claim benefit of Notification No. 21/2012-Cus dated 17.03.2012at the time of filing the Bill of Entry under the self-assessment pr....

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....hat the Commissioner (Appeals) has rejected the appeal solely on the ground that no appeal can be filed against the self assessment order. We find that the Commissioner orders did not have the benefit of the decision of the Hon'ble Apex Court in the case of ITC LTD (supra). "42. It was contended that no appeal lies against the order of self-assessment. The provisions of Section 128 deal w....

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....he 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 the appeal for reasons to be recorded in writing : Provided that no such adjournment sh....

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....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). Section 128 has not provided for an appeal against a speaking order but agai....