TMI Blog2009 (9) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry as the assessment order and since the assessment on the bill of entry had been completed on 5-12-08, the limitation period would be counted from this date. In any case, even if the date of out of charge is treated as the date of assessment order, even then the appeal has been filed beyond the period of ninety days and thus there is more than 30 day’s delay in filing of appeal, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter assessment of duty, the appellant paid the duty on the loaded value and out of charge order was given on 19-12-08. Though, the appellant vide letter dated 29-12-08 addressed to Assistant Commissioner asked for speaking orders giving the reasons for the loading of the assessable value, neither speaking order was issued nor the appellant waited for the speaking order and they filed the appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed the appeal to Commissioner (Appeal) by treating the bill of entry order dated 19-12-08 as the assessment order, that in view of these circumstances, the date of the assessment order should be treated as 29-12-08, the date on which the Appellant had written to the Assistant Commissioner for issue of speaking order, and not 19-12-08, the date of Bill of entry order. 2.2 The learned Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3.1 From the records of the case, it is seen that while the assessment have been completed on 5-12-08, the out of charge order was given on 19-12-08 and this is clear from the letters dated 8-12-08 and 12-12-08 of the appellant addressed to the Assistant Commissioner. The appellant s plea that since vide their letter dated 29-12-08 addressed to the Assistant Commissioner, they had asked for sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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