TMI Blog2015 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination of the value by loading the same by 19.70% without there being any specific further notice for enhancement of the value. Therefore, this Court being convinced with the submissions made by the learned senior counsel appearing for the petitioner is inclined to interfere with and accordingly by setting aside the impugned order, the matter is again remanded back to the assessing officer and the petitioner is directed to treat the order as notice and submit his case by appearing personally before the assessing authority. It is needless to mention that the assessing officer is directed to issue notice informing the date of hearing and thereafter to decide the matter on merits and in accordance with law. It is open to the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner cannot order for re-determination of the value by loading the same by 19.70% and adding further, he would submit that the said loading of 19.70% was more than the initial loading of 15% and therefore, the notice for enhancement, if at all, is required to be given to the petitioner and in the present case, admittedly when the respondent is proceeding beyond the direction given by the Tribunal in the Order in Original No.20999 of 2013 dated 03.06.2013 for re-determining the value for loading the same by 19.70%, the impugned order is liable to be set aside by this Court. 3. Per contra, Mr.A.P.Srinivas, learned standing counsel appearing for the respondent urged this Court to dismiss the Writ Petition on two grounds. As far as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 03.06.2013 has given a direction stating as follows:- 7. This decision is subject to a periodical review after a period of 3 years. To facilitate prompt and timely review, the importer is directed to come forward with necessary data before 3 months from the date of the expiry period. 8. On expiry of 3 years period, if no renewal is done, the order will stand expired and the Assessing Groups shall resort to Provisional Assessment with EDD equivalent to 15.122% of the Assessable Value. No doubt the said order was the subject matter of the appeal before the ''Customs, Excise and Service Tax Appellate Tribunal'' (CESTAT), Chennai. The learned Tribunal by order dated 13.08.2014 has remanded the matter back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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