2006 (2) TMI 563

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....vocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Department's application to change the appellant's name (Commissioner of Central Excisec Coimbatore) as Commissioner of Central Excise, Salem is allowed and accordingly the cause title of the Memorandum of Appeal will stand amended. 2. The respondents, who were engaged in the manufacture of cement, had cleared c....

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....sessee, by invoking the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act. Its decision was reversed by the first appellate authority, which held that the assessments of RT-12 Returns for the periods of dispute were not provisional and that the demand notices dated 13-9-1991 were time-barred. Hence the present appeal of the Department. 2. Ld. SDR r....

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.... held that the assessments made without requiring B-13 Bonds to be filed by the assessee, were provisional as there was sufficient balance in the PLA. 3. Ld. Counsel on the other hand, submits that the case of Samrat International (supra) was distinguished by the Supreme Court in the case of Metal Forgings v. Union of India [2002 (146) EL.T. 241 (S.C.)] and that, according to the court's r....

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....his purpose. In this case, even the appellant has not claimed that any such order was made by the assessing officer. It is also noticed that the appellant claims that the original assessments were provisional and the same were finalized later on. It is further contended that the show cause notices were issued within 6 months from the date of final assessment. We asked for the date of final assessm....