TMI Blog2016 (12) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... ’ of the appeal memorandum is a letter of the appellant addressed to the Dy. Commissioner of Customs, wherein they have claimed that they had sought exemption under Notification No. 25/99-Cus. In the said letter, they have also claimed that they had submitted a copy of the certificate also. In the letter, there is no mention of request of reassessment under Section 149, though the gist of the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Carbonate falling under Chapter 28 used in manufacture of Glass Shells/Parts for Colour Picture Tubes subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 1996. In terms of the said Rules, the appellants were required to produce a certificate in terms of Rule 4 of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial. He argued that later on they approached the Assistant Commissioner for pointing out the mistake in assessment of Bill of Entry and seeking reassessment under Section 149 of the Customs Act, 1962. However, the same was not allowed by lower authorities. Aggrieved by said order, appellants are before Tribunal. 3. Learned AR relied on the impugned order. 4. We have gone through the riva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Excisable Goods) Rules, 1996. In the said certificate, while it is clear that the Superintendent has signed on 13.12.2004, it is not clear if the signature of the Assistant Commissioner, Bharuch is dated 13.12.2004 or 19.12.2004. However, it is noticed that the said certificate has been issued in respect of Invoice No. 611011494 dated 12.11.2004. The same invoice no. which figures i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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