2004 (9) TMI 550

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....at, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal eminates from the issue of finalisation of the price lists filed by the appellant. The appeals and orders impugned are recapitulated as follows : Appeal No. Order in Appeal Order in Original Suptd's Order E/2285/2004 Commissioner (Appeals) Ref. No. 191/98. Appeal rejected vide Order No. GW/178-181/ 200....

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.... (Jan- Mar 1995) E/2283/2004 Commissioner (Appeals) Ref. No. 143/03. Appeal rejected vide Order No. GWL/178-181/ 2004, dated 31-3-2004 Confirmed by DC in his Order No. 149/ CEX/DEM/DC/2003, dated 19-6-2003 to the extent of bank charges Rs. 5,62,419/- (dropped demand on C & F expenses) SNC dated 8-5-1997 Claiming that AC in his order dated 14-10-1996 wrongly allowed deduction towards bank char....

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....e Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally falls short or is in excess of the duty finally assessed, the assessee shall pay the deficiency or will be entitled to a refund as the case may be. Section 11A of the Central Excise Act provides for relevant date in case when duty of the Excise provisionally assessed is final....