TMI Blog2023 (6) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... l can be filed against the self assessment order - the Commissioner orders did not have the benefit of the decision of the Hon ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] where it was held that There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal has been filed by M K Wood India Pvt Ltd against dismissal of their appeal filed before the Commissioner of appeals. 2. Learned Counsel pointed out that they had failed to claim benefit of Notification No. 21/2012-Cus dated 17.03.2012at the time of filing the Bill of Entry under the self-assessment procedure. On realizing their mistake, they file the appeal before the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that no appeal can be filed against the self assessment order. We find that the Commissioner orders did not have the benefit of the decision of the Hon ble Apex Court in the case of ITC LTD (supra). 42. It was contended that no appeal lies against the order of self-assessment. The provisions of Section 128 deal with appeals to the Commissioner (Appeals). Any person aggrieved by any decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of thirty days.] [(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of re-assessment has to be passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against any order which is of wide amplitude. The reasoning employed by the High Court is that since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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