1999 (10) TMI 270

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....M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in this appeal is whether the appellants are required to execute B-13 Bond as directed by the Supdt. in spite of classification list finally approved by the Assistant Collector. 2.  Shri Naveen Mullick, learned Advocate submitted that as per the notification issued under Rule 2 of ....

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....ted the appellants to execute the B-13 bond. 4. We have considered the submissions of both the sides. It has been the consistent view of this Tribunal that any order for provisional assessment is an appealable order. No doubt, the Supdt. has not invoked Rule 9B dealing with the provisional assessment in this letter to the appellants but he has directed them to execute B-13 bond which is on....