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M/S Oil And Natural Gas Corporation Ltd vs Commissioner Of Customs (Import), ... on 2 September, 2016 cites

Collector Of Central Excise,Kanpur vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000

5.?The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will therefore not apply when there is no assessment order on dispute/contest, like as is in the facts of the present case. Learned Counsel argued that in the instant case also, there has been no assessment and only Bill of Entry has been assessed.
Supreme Court of India Cites 2 - Cited by 233 - D P Mohapatra - Full Document

M/S. Priya Blue Industries Ltd vs Commissioner Of Customs (Preventive) on 17 September, 2004

5.?The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will therefore not apply when there is no assessment order on dispute/contest, like as is in the facts of the present case. Learned Counsel argued that in the instant case also, there has been no assessment and only Bill of Entry has been assessed.
Supreme Court of India Cites 4 - Cited by 213 - S N Variava - Full Document
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