Self assessment orders are also assessment orders and are appealable

M K Wood India Pvt Ltd Vs C.C.-Mundra  (CESTAT Ahmedabad)

Commissioner (Appeals) has rejected the appeal solely on the ground that no appeal can be filed against the self assessment order.

Hon’ble Apex Court in the case of ITC LTD Vs. CCE, Kolkata-IV-2019 (368) ELT 216 (S.C) held that self assessment orders are also assessment orders and are appealable just like other orders, like re-assessment orders.

In view of the above, CESTAT set aside the impugned order and remand the case back to the Commissioner (Appeals) for re-consideration.

FULL TEXT OF THE CESTAT AHMEDABAD ORDER

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