TMI Blog1998 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered in this common order. 2. Appeal No. 2885/88-A : Heard ld. JDR, Mrs. Aruna Gupta for appellant (Revenue) and learned Advocate Shri T.S. Balasubramanian for respondents. 3. Briefly, the issue originated in 1976 when by an Order-in-Original, an amount of Rs. 150/- per vehicle was added to its assessable value on (a) after sales service by dealers (b) Warranty repairs by dealers (c) Pre-delivery inspection by dealers. Vide Order-in-Appeal No. 1001/76, dated 16-6-1976, the first appellate authority upheld the original order, and vide Order-in-Revision No. 1124/78, dated 28-9-1978, the Government upheld the Order-in-Appeal. Thereafter present respondents filed Writ Petition No. 4050/79 in Hon ble Madras High Court and filed a Price L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court at Madras passed Final Order in W.P. No. 4050/79, dated 8-1-1985, wherein, it was ordered that :- (a) Order-in-Original and Order-in-Appeal is set aside; (b) Matter remanded to Assistant Collector of Central Excise for de novo consideration including following : (i) whether dealers were related persons as per Section 4(4)(c), and (ii) whether Rs. 150/- was includible in Assessable Value in view of Hon ble Supreme Court decision in Bombay Tyres International [1983 (14) E.L.T. 1896 (S.C.) = AIR 1984 S.C. 420]. 8. The Assistant Collector of Central Excise considered the entire issue (on remand) and Order-in-Original dated 30-11-1987 decided all issues for the period from 3-5-1980 to 29-12-1983. Respondent s appeal to Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice charges are includible in the Assessable value. However, on (ii) above, he holds that the show cause notice dated 19-12-1986 does not specify under which law demands are proposed - Rule 9(B) or Section 11(A). If Rule 9(B) would apply then time limit under Section 11(A) is not attracted. Since this was a matter of fact and such facts were not clearly delineated and recorded in the Order-in-Original, therefore, the same was set aside and matter remanded to Assistant Collector of Central Excise for reconsidering the matter afresh and recording a clear finding on facts whether the assessments were provisional or otherwise, particularly as the present respondents claimed that the provisional assessment were already finalised by Orders dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all disputes were finalised or only some parts of the dispute were finalised, as no findings are required to be given on the question of related persons. Rule 9(B) has two main operative parts. The first concerns the application and commencement of provisional assessments only in certain specified situations. There is no dispute on whether the provisional assessment was correctly resorted to or not. Therefore, there is no need to examine this first part of Rule 9(B). But we do note that it has consistently been held by various judicial authorities that once an assessment is provisional, it is deemed to be so on all counts, i.e., not selectively provisional, as there is no such provision in Rule 9(B), as is also held in case of India Tyre a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Since no time limit is prescribed for finalisation, the logical conclusion is that, since only one order is required to be passed, the Assistant Collector shall wait till all the issues which led to the initiation of provisional assessment are sufficiently resolved on facts to his satisfaction, before he attempts to finalise it, and (iii) Since it is settled law that once an assessment is provisional, it is so on all counts, i.e., as a whole, therefore the converse of it is clearly applicable; that once an assessment is finalised, it is deemed to be so on all counts. 18. In the present case, the Assistant Collector has first passed an order on Price Lists and tried to reserve his right to address other issues later on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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