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TMI Blog1985 (12) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri C.T.A. Pillai, Member]. - In all the above three reference applications, -filed under Section 35G of the Central Excises and Salt Act, 1944, the applicants have required us to refer identical questions of law which are said to arise from the order of the Tribunal. As the facts of the case, which are given below, are common to all, the three applications for the purpose of this refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents against the above orders, the Collector of Central Excise (Appeals) confirmed the order of the Assistant Collector (Annexure C). 3. The respondents filed appeals against the above orders to this Tribunal. The respondents claimed that the entire assessments of the goods in respect of which refund was claimed under Central Excise Notification 178/77 were accepted by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund would be bound and not be affected by time-bar. Senior Departmental Representative confirms that in these three cases, assessments had been made provisionally. Following the decision of this Tribunal referred to supra, we allow all the three appeals." Tribunal's Order dated 1-11-1985. "The apprehension expressed is that the order of the Tribunal No. E(T) 95 of 1982, 10/84 and 11 of 1984 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble High Court of Judicature at Madras : "When a provisional assessment is made under Rule 9B of the Central Excise Rules, 1944 on any of the permissible ground allowed thereunder, is it lawful to hold that the assessment as a whole is provisional so as to save a claim for refund on a different ground from the operation of time-bar, or whether the provisionality is restricted to the only ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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