MANGALORE REFINERY AND PETROL Vs. C.C.

JUDGEMENT

(1.) THERE are 12 appeals filed by the Appellants M/s. MRPL against a common impugned order involving a common issue. Hence all these appeals are taken together for hearing and are being disposed of by this common order.

(2.) SHRI Rajesh Chandra Kumar learned Counsel appearing for the appellant submitted that the point to be considered in this case is whether assessments made on BE is an appealable order or not. It was submitted by him that in the case of Khemka Travel vs. CC Bombay [1991 (36) ECC 217 (SB), it was held that assessments made on Bill of Entry is an appealable order. It was held therein that the adjudicating authority has passed an order on Bill of Entry. The order on the Bill of Entry would have to be treated as an order and as such the instant appeal against the assessment to be maintainable. In this case, the Commissioner has dismissed the appeal on the ground that assessment made on BE was not an appealable order. He also submitted that even on merits also the decision referred by the Tribunal is in favour of the party. He fairly conceded that the Commissioner (Appeals) has not decided the case on merits and dismissed the appeal on maintainability.

(3.) SHRI Narasimhamurthy learned DR appearing for the Revenue drew our attention to paras 3 and 4 of the impugned order which are as under: -