2000 (5) TMI 698

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..... dvocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the Order passed by the Commissioner of Central Excise (Appeals), the Revenue has preferred the present appeal. The Commissioner (Appeals) has set aside the demand raised in the RT-12 returns for the period from November to December, 1991 on the ground that the same were raised prior to approval of the .....

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..... s not been approved by the Asstt. Collector till the date of demand. There is also a violation of principles of natural justice as no opportunity for representation was provided prior to the demand. Hence, the demand is set aside and the appeal is allowed." As admittedly, as the time of raising of the demand on RT-12 returns, Classification List was not approved and the assessments were provision .....

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