1994 (8) TMI 124

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....ry, SDR, for the Respondent. [Order 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....

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....s inordinately long the demand could be raised 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 as....

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....ising the demand. The demand should have been raised immediately after finalisation and this apparently was not done and the demand came to be raised on 22-1-1990. There is, however, nothing in law to say that demand raised after final adjustment even if not within six months would be barred by limitation. It is not the case of the appellants that the demand has been raised beyond six months perio....