TMI Blog2001 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... a long period. During the interregnum, how the payment of duty has to be dealt with, was considered by their Lordships. It was taken that the amount of duty paid was obviously provisional and subject to the result of the final approval by the authorities concerned. Their Lordship took the view that "clearance of the goods made by the appellant between the date of filing the classification lists and the date of approval by the Departmental authorities were in accordance with the procedure for provisional assessment. Consequently, it was observed that in such a situation, provisions contained in Section 11B of the Act apply, where a claim for refund of the excess amount of duty is made by the manufacturer. The observation of their Lordships ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on merits. Consequently, the appeal came up before a Bench of two Members. The said Bench doubted the correctness of the statement made by the Larger Bench, namely, that procedure laid down in Rule 9B should be followed for the purpose of showing that the assessments are provisional. According to that Bench, the above opinion on the provisional nature of the assessment requires reconsideration in view of the Apex Court's decision. Consequently, the matter was referred to still Larger Bench. Thus, the issue has come up before this Bench consisting of six Members of this Tribunal. 2. The only issue, which requires to be considered by us in this matter, is whether the decision of the Supreme Court in Samrat International (P) Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods made during the period must be taken as having been made in accordance with the procedure for provisional assessment. In other words, even if the procedure contemplated by Rule 9B is not complied with, it will be deemed that the payment of duty was provisional. This means that payment of duty under the Act can be treated as provisional under two situations. First situation is where the payment is made in strict compliance with the provisions contained in Rule 9B of the Rules. The second one is the payment effected during finalisation of the classification list or price list. This payment during the interregnum will also be provisional even if Rule 9B is not followed. 5. Supreme Court in later decision Coastal Gases Chemicals P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal basis. Consequently, the matter was remanded to the jurisdictional authority observing : "If the appellants succeed in establishing that the payment of duty which was made by them for the period in question was a provisional payment, they shall be entitled to the benefit of the ratio of the judgment of this Court in Samrat International's case (supra)." The said observation does not lead to the conclusion that payment of duty can be provisional only when the procedure prescribed by Rule 9B is strictly followed. 6. From the above discussion, we are clear in our mind that Samrat International Pvt. Ltd. envisages payment of duty on provisional basis pending decision of classification list or price list. For these payments to be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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