TaxTMI 
TaxTMI 
2009 (12) TMI 453
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.... order of the Commissioner (Appeals) No. 108(HKS)CE/JPR-II/2007 dated 14-2-2007/31-3-2007. This appeal relates to a demand of Rs. 9,25,180/- which was confirmed in pursuance of show cause notice dated 27-1-2006 and order-in-original confirming demand of Rs. 9,25,180/- issued in pursuance of said show cause notice which was upheld by the Commissioner (Appeals) by order dated 14-2-2007. 1.3 In both the cases, the dispute relates to demand of differential duty for the period 2003-2004 due to finalisation of provisional assessment. 1.4 Since the issues involved in Appeal No. E/1295/07 is offshoot of issues in dispute in Appeal No. E/3250/06, the appeals are taken up together and are disposed of by common order. 2. Heard both sides. 3. The r....
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.... period. 4.1 Learned Advocate for the appellants after narrating the above events submits that the differential duty involved in both the appeals is only Rs. 9,25,180/- relating to the period 2003-2004. At the outset, he submits that the question of two separate demands in the event of appeals being decided against them does not arise. 4.2 On merits, he submits that the entire period of 2003-2004 should be treated as one block and excess payment in respect of any clearance during the whole period should be adjusted towards short payment if any, in respect of other clearances. Only net short levy should be demanded as done by the original authority vide order dated 31-1-2005 which was amounting to Rs. 8,95,779/-. The demand of further diff....
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....re uncertain. While the assessee has been permitted to resort to self-assessment in the normal course and to pay duty as determined by them and to clear the goods, provisional assessment has to be specifically authorised by Asstt. Commissioner/Deputy Commissioner as provided under Rule 7 after getting necessary bonds executed. The finalisation of the provisional assessment has to be necessarily done by the Assistant Commissioner/Deputy Commissioner. There is time limit of six months for finalisation of provisional assessment but the same extendable. In other words, the time limit prescribed is not specific for the obvious reason that, in some cases, it may take considerable time before finalisation of uncertain factors. In this particular c....
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....e assessee (through Deputy/Assistant Commissioner of Central Excise) indicating the reasons for non-finalisation and amount of differential duty for future clearances, before the expiry of the above-said period. If the Commissioner is satisfied with the reasons, he may extend the period, or otherwise direct the method to be adopted for finalisation of the assessment. For extending the period beyond one year from the date of provisional assessment, the request letter of the assessee should be put up to the Chief Commissioner in the same manner through Commissioner with his comments. The time limit of finalising the provisional assessment shall be applicable even to cases ordered for provisional assessment prior to 1st July, 2001. 2.6 Finali....