2000 (10) TMI 365

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..... the Respondents. [Order per : S.S. Sekhon, Member (T)]. -  This appeal has been filed against the order of the Collector (Appeals) by which the learned Collector has held that since the show cause notices in the instant case were issued prior to finalisation of the RT12 returns and the finalisation of the classification lists primarily to prevent the demand becoming time barred, and since t .....

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..... in this case were provisional and the finding of the Collector (Appeals) that the assessments were not provisional is not correct, as it would appear from the earlier order-in-appeal No. PCJ/14/BIII/94 dated 17-1-1994. As the classification lists were approved provisionally as far as February, 1990 and June, 1990, for which the appellants had not taken any objection. It was also submitted that th .....

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..... he appellants are inapplicable in the facts of this case. It is a position that against the provisional approval of the classification list, no bond as required under Rule 9B were executed and the procedure prescribed for provisional assessment was not followed. Rule 173B provides for provisional assessment provided the procedure provided under Rule 9B was followed. Once the procedure prescribed f .....

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