2002 (1) TMI 352

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....e Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals are directed against order-in-original No. 250/Comr/CEX/IND-I/97, dated 11-12-1997 passed by the Commissioner of Central Excise and Customs, Indore. The dispute is about valuation of goods sold by the appellants from their depot and the period of dispute is from June, 1993 to December, 1995. The duty demand has been confirmed ....

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....nder the consideration of the jurisdictional authorities. Both sides submitted that this Tribunal has held in the present appeals vide the Misc. Order No. 12/2001A of the Larger Bench that in view of the Supreme Court's decision in Samrat International Pvt. Ltd. v. CCE [1992 (58) E.L.T. 561], during the pendency of a Classification List or Price List, assessments would be provisional. It is their ....