9911796707
TMI Blog2018 (5) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein a show cause notice was issued to them for erroneously refund claim sanctioned to them under Notification No. 56/2002-CE dated 14.11.2002 for zinc ash and zinc cyclone on the ground that the said goods are exempted from payment of duty, therefore, they are not liable to pay duty. 2. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovered along with interest and penalty was also imposed. Against the said orders, the appellant is before us. 3. The ld. Consultant appearing on behalf of the appellant submits that the order of sanctioning refund claim has not been challenged by the Revenue. In that circumstances, the order attained finality and therefore, in the light of the decision of the Hon'ble Apex Court in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the decision of Priya Blue Industries (Supra), the impugned show cause notice is not maintainable which has been discussed by this Tribunal in the case of Annant Wines and Spirits (Supra) wherein this Tribunal observed as under: "Notification No. 91/09-Cus., dated 11-9-2009 and thus bills of entry have been assessed wherein the name of SFIS holder has been written and a letter has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) and Priya Blue Industries Ltd. - 2004 (172) E.L.T. 145 (S.C.) 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) insofar as it r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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