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2015 (10) TMI 134 - AT - Central ExciseDisallowance of trade discounts - Provisional assessment - Held that:- The present proceedings originated when this Jurisdictional Superintendent, Central Excise in pursuance of the Assistant Commissioner’s order 24-1-1997, finalizing the provisional Assessment, directed the Superintendent to quantify the duty demand. The Superintendent, Central Excise quantified the duty demand on the basis of the Assistant Commissioner’s order dated 24-1-1997 and this show cause notice had been issued only for the purpose of quantification, subsequent to finalization of provisional assessment. When the Assistant Commissioner’s Order dated 24-1-1997 has been upheld by the Commissioner (Appeals) vide Order-in-Appeal dated 17-9-2004 and appeal to Tribunal against that order had also been dismissed, the Commissioner (Appeals) could not reopen the finalization of provisional assessment on merits by observing that the Order-in-Original dated 24-1-1997 of the Assistant Commissioner finalizing the provisional assessment was ex parte order or that the same was not correct. Moreover, since the assessments were provisional, the limitation period under Section 11A(1) would not apply. - Decided against assessee.
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