https://www.taxtmi.com/caselaws?id=112734 The appeal was dismissed by the Tribunal due to the substantial delay in filing and the provisional nature of the assessment order, which was deemed non-appealable under Section 35B of the Act. The Tribunal emphasized that no appeal lies against a provisional order by the Commissioner, leading to the dismissal of the appeal for being non-maintainable. The issue of appealability regarding the determination of annual production under Section 3A(4) was clarified, stating that while redetermination of capacities was required, the order under Section 3A(2) was not appealable. en-us Tue, 07 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112734 The appeal was dismissed by the Tribunal due to the substantial delay in filing and the provisional nature of the assessment order, which was deemed non-appealable under Section 35B of the Act. The Tribunal emphasized that no appeal lies against a provisional order by the Commissioner, leading to the dismissal of the appeal for being non-maintainable. The issue of appealability regarding the determination of annual production under Section 3A(4) was clarified, stating that while redetermination of capacities was required, the order under Section 3A(2) was not appealable. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112734