TMI Blog2016 (9) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... try, the proceedings are not sustainable. The assessment of bill of entry has not been challenged by the Revenue, therefore, the said assessment of bills of entry are final. Therefore, without challenging the same, the show cause notice issued to the appellant is not sustainable. Decision as given in the case Karan Associates vs. CC, Mumbai [2009 (2) TMI 20 - BOMBAY HIGH COURT] has been followed. Invocation of extended period of limitation - malafide intention to evade payment of duty - Held that: - malafide intention of the assessee has not been established. In the show cause notice it was merely alleged that the appellant has taken the benefit of Notification No.91/09-Cus dated 11.09.2009 wrongly - extended period of limitation is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holders who has consumed the said liquors and complied the conditions of Notification No.91/09-Cus dated 11.09.2009. It is his further submission that the bills of entry were assessed wherein no mis-declaration of the goods was found, in the circumstance, without challenging the bills of entry, the show cause notice cannot be issued to the appellant. To Support this, he relied on the decision of Hon ble Bombay High Court in the case of Karan Associates vs. CC, Mumbai-2009 (236) ELT 23 (Bom.) and Ashoosons vs. CC, New Delhi-2009 (239) ELT 107 (Tri. Del.). Therefore, he submits that the impugned orders to be set aside. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of Apex Court in the case of Flock (India) Pvt.Ltd.-2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd.- 2004 (172) ELT 145 (SC) to say that the assessment order passed on bill of entry is appealable order. 7. We also take note in the case Ashoosons (supra) again this Tribunal has observed as under:- 7.2 We do not agree with the observation of the Commissioner (Appeals) in so far as it related to request of the appellant asking for certified copies of the bills of entry was only a ploy and deliberate attempt made to overcome the period of limitation . This observation is clearly contrary to the observation by the High Court on the same issue. However, we are in agreement with the other findings of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
