2001 (8) TMI 1142

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....he Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In support of this application for modification of the Tribunal's stay order, the counsel for the applicant contends that the assessments were provisional. The applicant had made a request in its letter dated 16-2-1997 for provisional assessment, and by application of the first provis....

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.... for provisional assessment. It does not, in terms, seek provisional assessment. It merely intimates the Superintendent that the assessee will clear the goods on payment of duty at the declared price, claiming that "to that extent would be provisional under Rule 9B." It said that the end of the three months differential duty shall be debited. If the assessments are provisional, they continue to be....