9911796707
TMI Blog2015 (10) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Mr. R Parthasarathy ORDER ( Delivered by V.Ramasubramanian, J. ) The Commissioner of Customs has come up with the above appeal under Section 130 of the Customs Act, 1962, raising the following substantial questions of law for our consideration: "1. Whether the Tribunal was correct in sustaining the appeal on a ground that not considered in the impugned order? 2. Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of CENVAT credit of CVD paid using DEPB credit. 4. However, in a decision rendered in Polyhose India Pvt. Ltd. v. CCE [2013 (152) ELT 361], the Tribunal held that the importers paying CVD using DEPB credit could also take cenvat credit of the same. 5. However, the jurisdictional officers initiated proceedings against the assessee, forcing the assessee to make a request on 03.6.2004. What the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions, only at the instance of the revenue and not at the instance of the assessee. When the assessee took the matter on appeal to the CESTAT, the Tribunal agreed with the contention of the assessee that under Section 149, an amendment of the Bill of Entries was possible. Therefore, the Tribunal directed the Assessing Officer to allow the assessee to carry out the amendment of the Bills of Entrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted by a specific provision, neither of the parties can take recourse to a residuary or an omnibus provision. 9. But, unfortunately, what the Original as well as the first Appellate Authorities had lost sight of is the fact that the assessee actually wanted the entries in their Bill of Entries to be modified only for the purpose of enabling them to make payment in cash. In substance, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 10. Therefore, we are of the clear view that without quoting Section 149 and without using the appropriate language relevant for the action, namely "Amendment of Bill of Entries", the assessee had used the wrong expression "re-assessment". This cannot be taken advantage of by the Department to deprive the assessee from making use of DEPB Scrip for claiming credit and also disabling them to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
