2005 (12) TMI 363

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....il, Advocate, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)] - Heard both sides. The impugned order relates to finalization of assessed value on account of additions towards overheads and confirmation of differential duty demand of Rs. 12,58,41,646/-. 2. It has been argued by the appellants that on their own, they hav....

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....ses whereas the present demand relating to overheads was not even made at the material time, the issue being provisional. We also find that the appellant's claim that no order was made for provisional assessment is not correct in view of the learned DR producing a copy of Ms. Arti Agarwal, Assistant Collector's order dated 25-7-1994 specifically ordering provisional assessment under Rule 9(B) of t....