TMI Blog2011 (3) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ials on record forthwith - Decided in favor of the assessee by way of remand. - WP(C).No. 8289 of 2011(I) - - - Dated:- 23-3-2011 - MR. Justice P.R.RAMACHANDRA MENON, J. For Appellant :SRI.GEORGE POONTHOTTAM For Respondent :SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS J U D G M E N T The petitioner has approached this Court seeking to have the assessment of customs duty finalised at the hands of the respondents following Ext.P8 order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, which according to the petitioner, covers the issue in respect of the bills of entries of the petitioners as well. 2. The issue takes it origin to the import of 'betel nuts', by the petitioner and other similarl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , some of the similarly situated persons like the petitioner herein also approached this Court by filing W.P (C) No.37318/2010, wherein, a similar judgment was passed on 21st December, 2010 following the norms fixed by the Division Bench, to have the matter finalised accordingly. 6. In the meanwhile, one of the similarly situated parties had taken up the matter in appeal against the assessment orders passed by the Department by approaching the Excise and Service Tax Appellate Tribunal, Bangalore and after considering the merits, the Tribunal set aside the assessment as per Ext.P8 order dated 01.02.2011. Contention of the petitioner is that, the factual position having been decided by the Tribunal in favour of the assessee vide Ext.P8 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final assessment order had already been passed in W.A No.2048//2010 and connected cases, it was observed by the Division Bench that the concerned assessee had to pursue the statutory remedy, if he was aggrieved by the final assessment. In the said circumstances, the course open to the present petitioner; once the assessment is finalised; is to pursue such statutory remedy by approaching the Excise and Service Tax Appellate Tribunal. 9. In the above facts and circumstances, the respondents are directed to finalise the proceedings and pass final assessment orders, in respect of the pending bills of entries, after considering the entire materials on record forthwith. Petitioner is at liberty to produce all the requisite documents in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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