TMI Blog2009 (12) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. S/Shri Anil Khanna, SDR and R.K. Saini, DR, for the Respondent. [Order (Oral)]. - Appeal No. 3250/06 is against the order of the Commissioner (Appeals) No. 378-381(HKS)CE/JPR-II/2006 dated 13-6-2006 by which departmental appeals against the order of the original authority dated 467/04-05 dated 31-1-2005 was allowed. 1.2 Appeal No. 1295/07 is against the order of the Commissioner (Appeals) No. 108(HKS)CE/JPR-II/2007 dated 14-2-2007/31-3-2007. This appeal relates to a demand of Rs. 9,25,180/- which was confirmed in pursuance of show cause notice dated 27-1-2006 and order-in-original confirming demand of Rs. 9,25,180/- issued in pursuance of said show cause notice which was upheld by the Commissioner (Appeals) by order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority vide order dated 13-6-2006. On appeal by the party, the said order of the original authority confirming the demand has been upheld. 3.3 Hence, the appellant is in appeal against the order of the Commissioner (Appeals) dated 14-2-2007. The parties are also in appeal against the order of Commissioner (Appeals) dated 13-6-2006 which involve the same issue for the same period. 4.1 Learned Advocate for the appellants after narrating the above events submits that the differential duty involved in both the appeals is only Rs. 9,25,180/- relating to the period 2003-2004. At the outset, he submits that the question of two separate demands in the event of appeals being decided against them does not arise. 4.2 On merits, he submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant portion of the order is reproduced below :- 7.1 We have carefully considered the submissions from both sides. The assessment takes into account the rate of duty, the value and the end use conditions, if any, attached to the notification which may be claimed by the assessee. The provisional assessment can arise on any of these grounds when such factors are in dispute and are uncertain. While the assessee has been permitted to resort to self-assessment in the normal course and to pay duty as determined by them and to clear the goods, provisional assessment has to be specifically authorised by Asstt. Commissioner/Deputy Commissioner as provided under Rule 7 after getting necessary bonds executed. The finalisation of the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent relied upon by learned advocate is reproduced below :- "2.5 Notwithstanding 'self-assessment', all cases of provisional assessment have to be finalised by the Deputy/Assistant Commissioner of Central Excise, within a maximum period of 6 months. All the cases where provisional assessment cannot be finalised within 6 months must be submitted to Commissioner with the request letter of the assessee (through Deputy/Assistant Commissioner of Central Excise) indicating the reasons for non-finalisation and amount of differential duty for future clearances, before the expiry of the above-said period. If the Commissioner is satisfied with the reasons, he may extend the period, or otherwise direct the method to be adopted for finalisation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sation. This matter requires to go back for reconsideration. 7. In view of the above, the appeals are disposed of as follows :- (a) The prayer of the appellants for treating the finalisation in block and adjusting the excess payment in respect of some clearances towards short payment involved in other clearances during the entire period of 2003-2004 is rejected. (b) The assessment requires to be finalised month-wise as per Board's guidelines and as held by the Tribunal in the case of Hindustan Zinc Ltd. (c) The appellants shall work out the differential duty payable and pay the same within 45 days of from the date of receipt of this order. (d) The demand for the entire period needs to be worked out without duplication of demand as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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