2004 (2) TMI 462

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....lant. Shri M.H. Sheikh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellant's grievance is against the order of the authorities below vide which they have been directed to give Bank guarantee as also to execute B-13 bond for the purpose of provisional assessment. 2. Shri M.H. Patil, learned Advocate appearing for the appellants informs us that ....

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....nding further enquiries. When the Assistant Commissioner has already directed the assessee to pay the maximum rate of duty leviable on the goods, there is no occasion for the Revenue to resort to be provisional assessment. 3. After hearing the learned JDR, we find in the present case also the demand notices were issued to the appellants which were also adjudicated. As such, there was no qu....