TMI Blog2010 (2) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... eir own and on finding that they are not liable to pay the Service Tax, they filed a refund claim. There was neither assessment made by the Central Excise officer, nor any decision taken by the Central Excise officer and nothing is available on record. Hence, the question of challenging the assessment does not arise at all. - proposition that ‘assessment’ includes ‘self assessment’ is not correct - the appellants cannot file any appeal against their own assessment – decided in favor of assessee. - ST/124/09 - A/158/2010-WZB/MUM/C-IV/SMB - Dated:- 10-2-2010 - Appearance: SDR for Appellant None for Respondent CORAM: SHRI ASHOK JINDAL, MEMBER (JUDICIAL) Per: Shri Ashok Jindal, Member (Judicial) The appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals). She also submitted that in this case, there was no order or decision taken by any adjudicating authority. Hence, the appellants are not liable to file an appeal. Further, she submitted that the facts of the Flock (India) Ltd. (supra) and Priya Blue Industries Ltd. Vs. Commissioner of Customs (Prev) 2004 (172) ELT 145 (SC) are not applicable to their case, as in those cases, there were assessment/order was passed by the Central Excise officer/Customs officer and without challenging the order, the assessee filed the refund claim. She further submitted that in the case of Central Office Mewar Palace Org. Vs. Union of India, 2006 (12) STR 545 (Raj), the Hon'ble High Court of Rajasthan has held that when no order capable of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner after examining the contents of the product and the particulars furnished by the respondent passed an order holding that the product in question is classifiable under tariff item 22B and not under tariff item 22A and the applicable rate of duty would be 25% ad valorem. In the said order the Assistant Commissioner expressly stated that the assessee may prefer an appeal against his order to the Commissioner (Appeals). The assessee neither challenged the said order by filing any appeal nor did it pay the duty under protest. That is not the circumstances in this case. The learned DR further relied on Chief Engineer (Designs), Karnataka Power Corporation Ltd. Vs. Commissioner of Customs, Chennai, 2007-TIOL-1562-CESTAT- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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