Provisional assessment and incomplete cost data: appellate relief refused where the authority could have sought full details

Incomplete cost data was furnished while finalising provisional assessment, but the adjudicating authority had the means and duty to call for full details and apply its mind at the relevant stage. In view of the long lapse of time and the facts on record, the Tribunal applied the principle in Nizam Sugar Factory and declined to interfere. The allegation of prejudice was therefore insufficient to warrant appellate relief, and the Revenue's appeal was rejected.

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Issues: Whether the Revenue's appeal could succeed on the allegation that incorrect cost data was furnished while finalising provisional assessment, resulting in prejudice to the Revenue.

Analysis: The Tribunal found that the respondent had furnished incomplete cost data, but it also noted that the adjudicating authority had the means and duty to call for the full details and apply its mind properly at the relevant stage. In view of the long lapse of time and the facts on record, the Tribunal relied on the principle stated by the Supreme Court in Nizam Sugar Factory to decline interference.

Conclusion: The allegation of prejudice did not justify appellate relief, and the Revenue's appeal was rejected.

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