2000 (6) TMI 224

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..... [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Liberty Enterprises is whether the assessment is provisional. 2.  Shri R. Pal Singh, Ld. Consultant, submitted that the appellants manufacture footwear; that a show-cause-notice, dated 4-3-1999, was issued to them for demanding central excise duty amounting to Rs. 24,57,869/- on footwear cleared du....

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....November 1996 to August 1997; that the Assistant Commissioner, under his Order dated 14-10-1996 has ordered provisional assessment only in respect of price declaration dated 29-2-1996 filed by them; that they had also filed another price declaration on 19-11-1996 in respect of which no order for provisional assessment was passed by the Assistant Commissioner; that as such the Commissioner was wron....

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....arguments, Shri P.K. Jain, Ld. SDR, submitted that once the Assistant Commissioner, under order dated 14-10-1996, has ordered provisional assessment all the subsequent assessment would be provisional; that the mere fact that a new price declaration has been filed by them in November '96 will not make any difference as the assessment are continuing to be provisional. He, further, mentioned that the....

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....as the enquiry was being conducted regarding deduction on account of discount, freight and insurance. Once the assessment is provisional and has not been finalised, all the subsequent clearances, effected by the manufacturer, will be considered to be provisional as the enquiry in respect of certain elements are in progress. Merely because a new declaration was filed and a separate order was not pa....