2002 (11) TMI 449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocates, for the Appellant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The common issue arising for consideration in these appeals is whether an appeal is maintainable under Section 128 of the Customs Act, 1962 against the provisional assessment. The Commissioner of Customs (Appeals) in his orders impugned in these appeals has taken th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... v. CCE, Rajkot. - 1996 (83) E.L.T. 152. (3)   Asian Paints Ltd. v. CCE, Meerut. - 1998 (102) E.L.T. 240, and (4)    Handigas Equipment Pvt. Ltd. v. CCE, Chandigarh - 2000 (115) E.L.T. 703. 3. Learned counsel for the appellants as well as learned Departmental Representative brought to our notice another series of decisions of the Tribunal which took a differe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Central Excises & Salt Act, 1944 and Central Excise Rules, 1944, was challenged. While upholding the constitutional validity of Section 3 and Rules 7 & 9, a Bench of Gujarat High Court had occasion to consider the provisions of Rule 9B. While so it is observed that the assessee has a remedy to apply for provisional assessment under Rule 9B when there is a dispute and the officer were to as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that he has a alternative remedy of filing an appeal from the provisional assessment. 6. In the light of the conflicting view taken by the different Benches of the Tribunal, in the normal course, we should have referred the matter to a Larger Bench. But in the light of the view taken by the Orissa High Court and also in the light of the observations contained in the decision of Gujarat H....