1997 (12) TMI 251

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....llant. Shri K.K. Anand, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. - These appeals are directed against the orders passed separately by Collector (Appeals) setting aside the separate orders passed by the Assistant Collector confirming the respective demands. 2. Respondent, engaged in the manufacture of vegetable products, was filing price lists from ....

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....ant Collector which is the subject matter of A. No. 2380/91-A, it was held that demand was not time barred as the RT 12 Returns had been assessed provisionally. In Order No. 57/87 which is the subject matter in A. No. 2381/91-A, the Assistant Collector did not record any finding on the question whether the assessments were provisional or not but held that the proviso to Section 11A was attracted. ....

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.... as provisional in all respects. The answer of the respondent is that the classification lists and the price lists had been approved finally and question of making provisional assessment on RT 12 Returns did not arise. This aspect should have been considered by the lower authorities. 5. The finding on the merits also is very casual. So far as the freight, insurance, octroi and unloading at....