2001 (2) TMI 455

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....ellant. Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application is for waiver of pre-deposit of duty of Rs. 4,95,469/- confirmed by the Joint Commissioner and upheld by the Commissioner (Appeals) in the order impugned before us. 2. The applicants manufactured a substance with the trade name "NIRSOL SCM". From time to time they c....

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....e is yellow coloured free flowing liquid. It is preparation of organic surface agent in organic solvent." It may be considered as surface active agent." 4. Show cause notice dated 19-1-1998 was issued requiring the assessees to show cause why the product should not be classified under sub-heading 3402.90. The notice stated that the classification suggested in the declaration dated 1-5-1995....

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....the goods and therefore the extended period was invokable. The first order was upheld by the Commissioner (Appeals) against which the assessees are filed a separate appeal. The second order was also upheld by the Commissioner (Appeals) against which the present appeals have been filed. In the first order upholding the classification as alleged in the show cause notice, the Commissioner appeals hel....

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.... assessment was final and that at no time there was a provisional assessment. The period is May 1995 to February 1997. As Rule 9B stood at the material time, it was the assessee who could ask for provisional assessment in case he had a doubt, in terms of Sub-Rule (4). The proper officer could direct provisional assessment in terms of Proviso II to Sub-Rule (1) of Rule 9B of the Act where he had do....