TMI Blog2012 (12) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... g the bill of entry to assess in accordance with the law - there is an obligation on the part of the department to extent exemption given by an unconditional exemption notification and the same could not be refused because the appellant has omitted to claim that relief - C/17/2010 - A/97/12/SMB/C-IV - Dated:- 27-4-2012 - Ashok Jindal, J. S. Dewalwar, Addl. Commissioner (AR) for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/03/2002 and assessed the Bill of Entry. Thereafter, the appellant filed a refund claim of the duty paid on the ground that the appellant was entitled for benefit of Notification No.21/2002-CE dated 01/03/2002 at serial No.552 and the benefit of the same was not given to the appellant. The appellant relied on the decision of Bennet Coleman and Co. Ltd. vs. Commissioner of Customs 2008 (232) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w compass and is a covered one, therefore, the appeal is taken up for disposal. 4. The learned AR reiterates the impugned order. 5. Considering the contentions raised by the appellant in their appeal, I observe that the issue had come up before this Tribunal in the case of Sesa Goa Ltd. wherein this Tribunal has observed that it is the duty of the Customs Officer while assessing he bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one cannot blindly apply the ratio of Priya Blue Industries decision and the Larger Bench decision of Eurotex case. In this case also, while assessing the bill of entry, there was an accidental slip or omission on the part of the assessing officer by not giving the benefit of exemption Notification No.21/2002 at Sl. No. 552 which was available to the appellant unconditionally. Therefore, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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