1990 (6) TMI 181

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....i Narayanan Nair, JDR, for the Respondent. [Order per: D. C. Mandal, Member (T)]. - We have heard Shri A. K. Jain for the appellants and Shri Jai Narayanan Nair for the respondent. Shri Jain has argued that the present appeal relates to the refund claim of the appellants for the period from 1-4-1976 to 12-8-1976. The Assistant Collector of Central Excise, in his order-in-original No. V(18)32....

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....xcise (Appeals), New Delhi, who passed the order-in-appeal No. 37-CE/KNP/90, dated 30-3-1990 and rejected the appeal and said that there was no such eventuality under which the provisional assessment could be ordered. Hence the present appeal is before us. The learned Advocate, during his arguments, has stated that the Tribunal, vide order No. 456-457/1987-A dated 22-6-1987 held that the appell....

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....s) as follows :- "All the assessments for Coca-Cola and Fanta were provisional during the calendar year 1976 and were finalised on 22-1-1987 whereas specific rate of excise duty came into effect from 16-3-1976 which was applicable in the case .........Even if rates were specific assessment could still be provisional based on other issues". The Collector (Appeals) in the said order, therefore....

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....". The learned Advocate states that the claim for the period in dispute also relates to Coca-Cola and Fanta. He has, therefore, stated that the Collector of Central Excise, Kanpur and also another Collector of Central Excise (Appeals), New Delhi categorically stated that the assessments were provisional. Hence the impugned order may be set aside and the appeal be allowed. 2. Although Shri Na....