2005 (1) TMI 539

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....y, Consultant, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants are aggrieved by the Order of the Commissioner (Appeals) dismissing two appeals filed by them against two separate Adjudication Orders passed by the Deputy Commissioner of Central Excise, on the ground that the Orders-in-Original were Provisional ....

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....maintainable, as the Deputy Commissioner had not assigned any reason as to why he had sanctioned the refunds provisionally. In these circumstances, we set aside the impugned Order and remand the cases to the jurisdictional Deputy Commissioner to pass Orders in accordance with law, keeping in view the submissions of the appellants that the assessment cannot be made provisional for an indefinite per....