TMI Blog2009 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ani Co. for appellant. [Judgment per : J.P. Devadhar, J.] - This appeal is directed against the order of the CESTAT dated 15/2/2008. According to the appellant, following questions of law arise out of the order of the tribunal dated 15/2/2008 :- (a) Whether the judgment of the Hon'ble Supreme Court in Priya Blue case applies in cases where there is no speaking order of the assessing authority revising the declared value of the imported goods? (b) If the answer to the first question is in the negative, then in that event, should the Appellate Tribunal have applied the ratio of the judgment in the T.E.L.C.O. Ltd. case to the facts of the present appeal? (c) Whether the failure of the assessing authority to issue a speaking order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (A). On further appeal, the Tribunal remanded the matter back to the assessing officer for adjudication of the refund claim afresh in the light of the decision of the Tribunal in the case of TELCO V/s. Commissioner of Customs reported in 2003 (158) ELT 640 (Tri-Mum). 4. Thereafter, the matter was heard afresh and by an order in original dated 9/3/2007 the adjudicating authority once again rejected the refund claim of the appellant in the light of the decisions of the Apex Court in the case of Collector of Central Excise, Kanpur V/s. M/s.Flock (India) Pvt. Ltd. reported in 2000 (120) E.L.T. 285 and M/s.Priya Blue Industries Ltd. V/s. Commissioner of Customs (Preventive) reported in (172) E.L.T. 145. 5. Challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra) and Priya Blue Industries Ltd. (supra) that so long as the assessment order stands the question of granting refund does not arise at all. 8. The argument of the appellant that unless an appealable speaking order is passed, the importer cannot file an appeal against the assessment order is without any merit. Assessment order passed on the bill of entry is an appealable order and the same can be challenged even in the absence of a speaking order. In other words, in the absence of a speaking order, it cannot be said that the assessment order is not appealable. Where an assessment order is passed without giving reasons and in spite of repeated requests reasoned order is not passed, proceedings can be initiated for setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d consequential refund, if any. In the present case, during the pendency of the application filed on 11/2/2003 seeking reasoned order, the appellant had filed refund claim on 10/4/2003. The said refund application dated 10/4/2003 was disposed off in the light of the decisions of the Apex Court in Priya Blue Industries Ltd. (supra). Thus, the aforesaid two decisions relied upon by the Tribunal are distinguishable on facts. 10. Reliance was placed by the counsel for the appellant on the decision of this Court in the case of Glaxo Laboratories V/s. A.V. Venkateswaran reported in A.I.R. 1959 Bombay 372 as well as the decision of the Punjab High Court in the case of M/s.Shreeram Durgaprasad Tumsar v/s. Union of India Ors. repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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