2009 (4) TMI 714

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....eared provisionally on payment of duty as under : S. No. Bond B/E No. & Date Quantity Kgs. Rate of duty at which provisional assessment made 1. ADI/PBW/1320/88-89, dt. 20-12-08 15857.40 20% + 30% + 30% (CVD) 2. ADI/PBW/1658/88-89, dt. 22-2-89 47572.20 20% + 30% + 30% (CVD) 3. ADI/PBW/1001/88-89, dt. 25-11-88 15857.40 100% + 45% + 40% (CVD) 4. ADI/PBW/433/88-89, dt. 22-8-88 15857.40 100% + 45% + 40% (CVD) 5. ADI/PBW/341/88-89, dt. 27-7-88 15857.40 100% + 45% + 40% (CVD) 2. The chemical test result dt. 16-11-88 and 21-2-89 by Chemical Examiner, Central Excise, Vadodara was as under : "The term Poly Glycol is general term which includes both Polyethylene Glycol and Poly Propylene Glycol. However, in the technical....

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....-5-01, confirmed the above order of the Assistant Commissioner. The appellant contested the order of the Commissioner (Appeals) before the CESTAT and the Tribunal vide Order No. A/46/WZB/A'bad/ 2007, dt. 10-1-07 remitted the case to the original adjudicating authority for de novo adjudication with the following directions : "Now what remains to be seen is the claim of the appellant that their product should be treated as under Chapter No.3812. This merits acceptance. In view of the above, the original authority is directed to re-quantify the duty involved adopting the classification under Chapter 3812." 4. In compliance of both these orders of Appellate authorities, the lower authority vide impugned order-in-original No. 01/JS/2007, ....

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....it that the provisional assessment under Section 18 of the said Act was in respect of all the five Bills of Entry. The Hon'ble Tribunal vide its Order No. A/46/WZB/AHD/2007, dt. 6-12-06 [2007 (210) E.L.T. 685 (T)], directed the original authority to quantify the duty involved adopting the classification under Chapter 3812. The Hon'ble Tribunal at no stage directed for re-quantification of only two Bills of Entry for which less charge demand was issued. On going through the provisions of Section 18 of the Customs Act, 1962, it is seen that it provides for adjustment of the duty paid. In the instant case, it was obligatory on the part of the adjudicating authority to have finally assessed the total duty payable as per the order of the Tribuna....