1999 (1) TMI 169

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....ellant. Shri S.N. Ghosh, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The applicants are praying for dispensing with the pre-condition of demand amount to Rs. 2,96,053.81. The said demand has been confirmed against the applicants for the period 1-4-1992 to 31-3-1993 and the show cause notice has been issued on 11-10-1993. The classification list filed during the s....

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....able to the demand proceeding under Section 11A. It was laid down in that judgment that the assessments cannot be considered to be provisional during the pendency of the classification lists unless the conditions of Rule 9B are complied with and a bond was executed to cover the differential duty. He also makes references to the subsequent judgment of the Apex Court in the case of Coastal Gases and....

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....) E.L.T. 609 (Tribunal) wherein it was held that the classification list filed by the assessee was not approved by the Assistant Collector, assessments made pending approval of classification lists are deemed to be provisional in spite of assessee not having executed any bond. In the instant case, he submits that it was not only the classification list which was pending approval but even RT 12 ret....

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....e demand was not barred by limitation and prays for rejection of the application. He submits that the case of Universal Paper Mills, there is nothing on record to show whether RT 12 returns were finalised or not. This according to him is a distinguishing factor between the Universal Paper Mills' case and the present appeal. 4. After considering the submissions from both the sides, we find ....