TMI Blog2006 (2) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment as provisional and the time bar would not be applicable. All the case laws relied on by the appellants are very relevant. When the department does not have any hesitation in receiving the differential duty on account of upward revision of prices, they cannot take a different stand and reject the refund claim when there is downward revision on the ground that the assessments are final and the demands are time barred. Since the appellants have informed the department of the fact of price variation in all these cases, the assessments on RT-12 should be deemed to be provisional and therefore, the time bar would not be applicable. The fact that no bond was executed under Rule 9B should not stand in the way of treating the assessment as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (151) E.L.T. 679 (Tri. - Del.)] 2. Shri Jai Kumar, the learned Advocate appeared for the appellants and Shri K.S. Bhat, learned SDR for the revenue. 3. The learned Advocate urged the following points. (1) The appellants manufacture LPG gas cylinders and sells the same to various public sector enterprises. The Purchase orders would indicate that the prices quoted are only provisional. Subsequently, the prices would be finalized with retrospective effect. In case of any upward revision of price, the appellants would be paying differential duty and in the case of any downward revision, the appellants would be claiming refund of excess duty paid. Since the assessment should be considered as provisional, there is no question of time bar. (2) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional superintendent of central excise have indicated that they are clearing the goods basing on the provisional price given by the oil companies and as such, submitting the monthly returns by assessing on the basis of provisional prices. It was further pointed out that when there is revision in prices, they are paying differential duty. In their letter they have also indicated the differential duty paid by them on account of revision in prices. Since, the appellants have informed the department that the prices are provisional and the agreements with the oil companies also indicate that the prices are subject to revision with retrospective effect, we have to treat the assessment as provisional and the time bar would not be applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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