1995 (1) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. [Order per : S. Kalyanam, Vice President]. - This reference application is against the order of the Tribunal dated 24-8-1989 rejecting the applicants' claim for refund as time barred under Section 11B of the Central Excises and Salt Act, 1944. 2. The applicant is absent and has requested that the matter may be disposed of with reference to records. 3. On going through th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ths from the date of approval of the price list for the excess duty paid?" The Tribunal in dealing with the issue has observed as under :- 'We observe that the Tribunal has taken note of the plea that in terms of Rule 173C(5) if there is any delay in according approval the proper officer can allow the assessee to have the goods assessed provisionally under Rule 9B, on a request made by the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the authorities asked them to execute a bond for the purpose of provisional assessment. However, RT 12 returns as seen from the records were not assessed. It is thus seen that the understanding on the part of both the authorities and the assessees was that the price list had not been finalised and in such an event therefore, the question would be whether the assessment could be taken to have bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e charged by the Company was merely provisional and the invoices issued by the Company contained the representation that the price was not final but merely provisional. Indeed, the endorsement inserted in the invoice clearly sets out that the final bill would be preferred only after the decision of the Supreme Court. It is not in dispute that, both the appellants and the Department, were aware of ....