TaxTMI 
TaxTMI 
1998 (2) TMI 350
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.... [Order per : P.C. Jain, Member (T)]. - Learned Senior Advocate, Shri Jatin Ghosh points out to one fact material for disposal of this appeal. He submits that the show cause notice dated 1-9-1987 proposing recovery of duty of Rs. 9,59,546.05 for the period from May, 1982 to April, 1985 leading to the impugned order, is premature inasmuch as the assessments made by the lower authorities were prov....
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....me of final hearing. 6. At the same time we cannot dismiss the pleas of the appellants that the assessments were provisional. Keeping the overall position in mind we order that on the appellants executing a bank guarantee for Rs. two lakhs within 4 weeks from today, and subject to the condition that the earlier bond with guarantees for Rs. one lakh and Rs. 50,000/- are kept alive during the ....
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....n during the period from January, 1981 to September, 1996 were provisional. This Order dated 18-2-1997, submits the learned Advocate, is a clear evidence of their submission made as above, that the show cause notice was premature. 3. Relying on the cases reported in - (i) 1981 (8) E.L.T. 114D; (ii) 1981 (8) E.L.T. 632D; (iii) 1985 (20) E.L.T. 247 (Mad.); (iv) 1989 (43) E.L.T. 225 (Bom.) ....
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....n record in the impugned Order and therefore, the Tribunal should give its views and judgment on the question arising out of the impugned Order. The question of setting aside the show cause notice on the submissions made by the learned Advocate does not arise. 5. We have carefully considered the submissions of both sides. Once it is admitted to the Revenue that the assessments were provision....