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2024 (2) TMI 194 - CESTAT MUMBAIScope of SCN - Extended period of limitation - paid excess duty for a few quarters - paid less amounts for a few quarters - no proposals in the show cause notice for recalculation - HELD THAT:- On regular basis the provisional assessments were finalized and the finalization of provisional assessments were adjudication orders passed by Assistant or Deputy Commissioner. If Revenue was aggrieved by the said orders, the course of action provided by law for Revenue was to prefer appeal against such finalization orders before learned Commissioner (Appeals). After the limitation period for filing of appeal before Commissioner (Appeals) is over, then such assessments orders become final in law and cannot be reopened. In the present case, learned original authority has reopened such assessment beyond the period of limitation and, therefore, the impugned order is not sustainable. Further, learned original authority in this case also did not have jurisdiction to reopen such assessments for the reasons that the proper authority to reopen assessment made by Assistant or Deputy Commissioner under Central Excise law is Commissioner (Appeals). Therefore, the impugned orders are not sustainable. The impugned orders are set aside - appeal allowed.
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