1999 (5) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondents. [Order per : A.C.C. Unni, Member (J)]. - Shri C.L. Sawhney, Consultant appearing for the appellants referred to the show cause notice issued on 31-7-1996 raising duty demand for the period 1993-94 and 1994-95. He submits that the demands were time barred. Learned JDR submits that the show cause notice itself states that the price lists were approved only provisionally and therefore th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....execute any bond nor had they executed any bond in persuance of any provisional assessment under the rules. This would further show that the assessment was not provisional. In the facts as-explained by Consultant and as appearing from record we sustain the ground taken by the appellants that the demand is time-barred. 4. We note from the record that the approach adopted in this matter by the....