2014 (2) TMI 216

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..... dents are not present. The notice has been returned with a remark of the postal authorities that the factory of the respondents is closed. Heard the ld. SDR. 2. This appeal has been filed with an application for condonation of delay. One of the reasons cited is that the Commissioners were preoccupied with certain urgent sensitive issues and that there was torrential rain and the Customs offi .....

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..... y w.e.f 13-7-2006. The finalization of the provisional assessment in this case has been done on 4-3-2008. The lower appellate authority has taken a view that since the provisional assessment relates to the period prior to the amendment made in 2006, principles of unjust enrichment will not apply. This view, appears to be erroneous as the provisional assessment has been actually finalized after the .....

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