9911796707
TMI Blog2025 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue issued a Show Cause Notice on 12.09.2011, seeking to know as to why the product should not be classified under CTH 5407 52 90 and the differential duty of Rs.11,71,044/- should not be demanded from the appellant. 2. The appellant submitted that the Show Cause Notice was issued beyond the period of limitation without challenging the assessment of the Bill of Entry, which was already assessed by the customs official in 2007. However, the Adjudicating Authority confirmed the demand. Being aggrieved, they filed their Appeal before the Commissioner (Appeals). The Commissioner (Appeals) noted that extended time period is required to be applied since the Bill of Entry was submitted by the appellant holding that the HS Code is 5512110 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in the Bill of Entry has already reached finality. He submits that in view of this, the Department is in error in holding that the revised classification would still be applicable without first challenging the earlier classification. 5. He submits that even on merits, the appellants have sufficient case. But he prays that the present appeal may be decided on the issue of nonchallenging of assessment order by the revenue. In case the Tribunal is not inclined to decide the issue of basis non-filing of the appeal by Revenue, then he will make further submissions on account of merits. 6. The Learned AR for the Revenue reiterates the findings of the lower authorities and submits that the appellant has deliberately adopted a wrong classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund. It was submitted that the wording of Section 27, particularly, the provisions regarding filing of a claim for refund within the period of 1 year or 6 months also showed that a claim for refund could be made even though no Appeal had been filed against the Assessment Order. It was submitted that if a claim for refund could only be made after an Appeal was filed by the party, then the provisions regarding filing of a claim within 1 year or 6 months would become redundant as the Appeal proceedings would never be over within that period. It was submitted that in the claim for refund the party could take up the contention that the Order of Assessment was not correct and could claim refund on that basis even without filing an Appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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