2000 (5) TMI 902

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.... Partha Banerjee, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Commissioner (Appeals) has granted the relief to the respondents setting aside the demand confirmed by the original adjudicating authority on the ground that the demand confirmed on the quantum of bills raised by the respondents as escalation price is premature inasmuch as the respondents have onl....

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....shown to us that the said provisional assessments have been finalised by the proper officer. Shri Partha Banerjee, learned Advocate submits that they have already given an undertaking to the Commissioner (Appeals) that the escalated price, when realised from their customers, would form part of their assessable value, but submitted that they would be only on the finalisation of the assessments and ....