1994 (8) TMI 124

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....per : V.P. Gulati, Member (T)]. -  This appeal is against the order of the Collector of Customs and Central Excise (Appeals), Kochi, dated 6-8-1990. Under the impugned order, the lower appellate authority has upheld the order of the original authority holding that the appellants' assessments are provisional and therefore, consequent on finalisation of the same, differential duty was payable ....

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....sed only within a reasonable period after the assessment was finalised. He therefore, pleaded for setting aside the order of the lower authority. 3. The learned SDR pleaded that the RT 12 returns had been endorsed to the effect that the assessments are provisional. The demand was raised only after the classification list was finalised after the assessments were made in 1990. He pleaded that ....