2000 (10) TMI 365

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....ellant. Shri A. Chopra, JDR, for the Respondents. [Order per : S.S. Sekhon, Member (T)]. -  This appeal has been filed against the order of the Collector (Appeals) by which the learned Collector has held that since the show cause notices in the instant case were issued prior to finalisation of the RT12 returns and the finalisation of the classification lists primarily to prevent the ....

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.... E.L.T. 3 (Bom.), and that the assessments in this case were provisional and the finding of the Collector (Appeals) that the assessments were not provisional is not correct, as it would appear from the earlier order-in-appeal No. PCJ/14/BIII/94 dated 17-1-1994. As the classification lists were approved provisionally as far as February, 1990 and June, 1990, for which the appellants had not taken an....

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....brought out how the decisions relied upon by the appellants are inapplicable in the facts of this case. It is a position that against the provisional approval of the classification list, no bond as required under Rule 9B were executed and the procedure prescribed for provisional assessment was not followed. Rule 173B provides for provisional assessment provided the procedure provided under Rule 9B....