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2008 (9) TMI 726 - CESTAT, MUMBAIAppeal to Commissioner (Appeals) - Amendment of documents, correction of clerical error - Held that: - the case falls within the preview of Section 154 and Section 149 of Customs Act, 1962 and therefore the goods should be re-assessed. If that would have been the case, it was for respondents to approach Asst. Commissioner for invoking provision of Sections 154 and 149 of Customs Act, 1962 and he should have obtained a speaking order on the same and then could have challenged the same before Commissioner (Appeals) which is not so in the present case. After rejection of refund claim the assessee went in appeal. On such appeal, Commissioner (Appeals) cannot go on different footing and order de novo assessment which assessment was never a issue before him nor part of Asst. Commissioner’s order - appeal allowed - decided in favor of Revenue.
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