TMI Blog2023 (12) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... s a specific 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). In the present case, the assessment is made against the declaration made by the appellant and inspite of recording the protest made by the appellants against such assessment, no speaking order was issued. As observed by the Hon ble Supreme Court, even if there is no lis, speaking order is mandatory once the assessment was challenged under protest. The matter is remanded to the Adjudicating Authority to decide the issue on merits - Appeal allowed by way of remand. - HON BLE MR. P. A. AUGUSTIAN, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ld. Counsel strongly objected the said finding and submitted that though it is admitted that they have cleared the goods as per the assessment made by the Adjudicating authority, Appellant vide letter dated 09.02.2011 intimated the respondent that the goods are being cleared since it is urgently required and protest was registered under Sl. No. 02/09 dated 09.02.2011 before the respondent. The said communication was produced before the Appellate authority. However, the same was not considered. Moreover, the classification of the goods was made against the declaration made by the Appellant and it was for the Revenue to show that the Appellant had accepted the classification as held by Appellate authority. Ld. Counsel drew out attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst a speaking order but against any order which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts (supra). 5. In the present case, the assessment is made against the declaration made by the appellant and inspite of recording the protest made by the appellants against such assessment, no speaking order was issued. As observed by the Hon ble Supreme Court, even if there is no lis, speaking order is mandatory once the assessment was challenged under protest. 6. In view of the above, the matter is remanded to the Adjudicating Authority to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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