1997 (1) TMI 100

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..... e of the Collector of Central Excise, Madras-34 by referring the following question for our determination and opinion. "When a provisional assessment is made under Rule 9B of the Central Excise Rules, 1944 on any of the permissible grounds allowed thereunder, is it lawful to hold that the assessment as a whole is provisional so as to save a claim for refund on a different ground from the operati .....

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..... s of the Department and of the assessee. 3. Heard Mr. K. Jayachandran, learned Additional Central Government Standing Counsel for the applicant. The respondent has not entered appearance through any counsel to have their say in the matter. 4. We find that the issue that has been referred to for our consideration is no longer res integra and the matter is covered by more than one decision of th .....

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