Practice of assessment to be followed in case of disputes relating to issues involved in Department's Review Petition against the Supreme Court's decision dated 20-12-1986 in the MRF case

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....Petition against the Supreme Court's decision dated 20-12-1986 in the MRF case F. No. 15/2/87-CX.1 Dated 29-6-1989 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Practice of assessment to be followed in case of disputes relating to issues involved in Department's Review Petition against the Supreme Court's decision dated 20-12-1986 in the MRF ....

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....rom the date of a payment of duty till the date of sale from the depots, (ii) interest on receivable; (iii) cost of distribution incurred at the duty paid depot and certain other issues, the Government had not accepted the said judgment, particularly those decisions which were not favourable to the stand taken by the Department that these elements are includible in the value as per Sec. 4 and had ....

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....nd raise demands accordingly keeping in view the time limitation as provided in Section 11A of the Central Excise Act, in so far as the past assessments which might have been finalised already, are concerned and keep the issues pending till the final decision of the Supreme Court in the matter. 4. Assessments which are being made on provisional basis in respect of the issues similar to these in....