2011 (9) TMI 178

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....ate, for the Appellants   Shri T.H. Rao, Addl. Commissioner (AR) for the Respondent   Per Jyoti Balasundaram   The application for raising the additional ground that the demand is barred by limitation is dismissed as withdrawn.   2. Now we take up the appeal itself for hearing. The assessees are engaged in the manufacture of pesticides. Assessment of pesticides, cer....

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.... The only prayer that was raised before the Commissioner (Appeals) was that the Superintendent had no power to seek to revise the order passed by his superior officer. It was also contended that the Assistant Commissioner could not pass another adjudication order against his own order. However, the Commissioner (Appeals) has rightly held that in the case of finalization of provisional assessment, ....