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2011 (2) TMI 498 - AT - Central ExciseDemand - Notification No. 20/94-C.E., dated 1-3-94 - Classification - Provisional assessment - The appellant has submitted that in the affidavit filed before the Hon'ble High Court of Bombay, the department wherein the High Court had clearly stated that the assessments are provisional demand for interest has been raised on the ground that the demand for duty was under Section 11A. - the provisional assessments have to be finalized and the final duty amount has to be determined under the provisions of Rule 9-B of Central Excise Rules, 1944 and duty cannot be demanded under Section 11A, as has been held in the judgements cited - Appeal is allowed
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