2007 (2) TMI 429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. -  We have heard both sides on the application by the Revenue for stay of operation of the order of the Commissioner (Appeals) who has accepted the importer's contention that the original assessment by way of endorsement of the Education Cess of the 2% on the bill of entry was not properly done and hence remanded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t is an assessment of bill of entry by extending such benefit. Therefore in the light of the decision of the Apex Court in Priya Blue Industries, the Revenue has made out a prima facie case that the assessment ought to have been challenged by the importer who could not have filed a refund claim directly without challenging the assessment. In these circumstances the Revenue has made out a prima fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X