TMI Blog2015 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the remand order in the present case does not impose conditions as imposed in the earlier order dated 7.5.08. This Court is of the considered view that the order in the present appeal, if it is following the earlier order, should be in consonance with the directions contained in the earlier order with regard to finalisation of provisional assessment, whereby the assessee is bound to furnish documents to support the claim in the finalisation of provisional assessment. However, such is not the case in the present order, which does not qualify any verification before the original authority. In such circumstances, this Court holds that the order of the Tribunal, impugned in the present appeal, should be in consonance with previous judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not on the legal issue as propounded in the questions of law framed, but only to the extent that there is an inconsistency in the order of the Tribunal passed in Final Order No.1168/08 dated 20.10.08 in Appeal E/PD/141/08 in E/Appeal No.172/08. Accordingly, this Court is not going into the questions of law as framed above, but is only inclined to deal with the aspect relating to the inconsistency in the order of the Tribunal. 3. In the case on hand, the respondent/assessee is manufacturing lubricating oils and allied preparations and the products are stock transferred to various depots and from there the goods are sold on payment of duty on provisional basis. While finalising the provisional assessment, the original authority disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and the Chartered Accountant's certificates in proof thereof, and after giving them a reasonable opportunity of being heard. 5. The above remand order is relatable to the calendar year 2004-05. In the present case, we are concerned with the calendar year 2007. The Tribunal, in view of the earlier order passed in respect of the very same assessee, viz., Final Order Nos.445 446/08 dated 7.5.08, allowed the appeal for the present calendar year, by way of remand by recording as follows :- 3. In the present case, for the calendar year 2007, the assessee's request for provisional assessment was declined by the original authority and the decision of that authority was sustained by the Commissioner (Appeals). Hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is not qualified as has been done in the previous order. On a reading of both orders passed by the Tribunal, there appears to be some justification in the abovesaid grievance of the Revenue. It is clear from the record that the remand order in the present case does not impose conditions as imposed in the earlier order dated 7.5.08. This Court is of the considered view that the order in the present appeal, if it is following the earlier order, should be in consonance with the directions contained in the earlier order with regard to finalisation of provisional assessment, whereby the assessee is bound to furnish documents to support the claim in the finalisation of provisional assessment. However, such is not the case in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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