1999 (4) TMI 246

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....er per : P.C. Jain, Vice President]. - Briefly stated facts of this case are as follows : - 2. The appellants herein filed a Classification List No. 1/90-91 claiming lower rate of duty i.e., 5% BED and 5% SED of BED under Notification No. 175/86 [Clause (a)(i)] of the said notification. The Assistant Collector passed an order dated 15-2-1991 approving the Classification List at full rate o....

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.... Bank Guarantee when they are paying the full rate of duty as per the direction of the Assistant Collector. Ld. Advocate Shri B.N. Rangwani has submitted that they have been paying full rate of duty under protest. 5. Opposing the contention, ld. JDR Shri M.P. Singh has submitted that question of paying duty under protest arises when there is a finalisation of assessment. The Assistant Collec....

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....e assessment at 15% BED + 5% SED, so that the appellant could avail of further remedies available to them under law. Purpose of provisional assessment is to safeguard revenue pending further enquiries. Therefore simultaneous direction of the Assistant Collector to collect full rate of duty as applicable and also making provisional assessment is not justified. Question of safeguarding revenue by re....