2003 (10) TMI 523

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....hy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by the party against Order No. C. No. IV/16/423/98-CX. 7, dated 8-2-99 (Provisional) and C. No. IV/16/423/98-CX. 1, dated 8-9-99. (Provisional revised). 2. It was submitted by the Counsel that there was a delay of 1646 days in filing the appeal and since the delay is not attribut....

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....s below. Since it was only a provisional assessment, no appeal as such, lies against the said order. 4. The Counsel appearing for the appellants submitted that they have approached the Commissioner to finalise the provisional assessment number of times but in vain and since there was no remedy, the party had no alternative but to file an appeal before the Tribunal. It was also submitted by....

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....er sub-section (2) of Section 3A of Central Excise Act, 1944 was not an appealable order. In para 2 of the said decision it was observed that "we are not inclined to agree with the direction of the Commissioner through the Assistant Commissioner, P&V that the order passed by the CCE under sub-section (2) of Section 3A is an appealable order". However, it was observed therein that he is bound to re....