TaxTMI 
TaxTMI 
1984 (8) TMI 341
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the Order No. 208/83(M), dated 9-6-1983 of the Collector of Central Excise (Appeals), Madras and allow the claim for refund admissible. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri Aravam....
X X X X Extracts X X X X
X X X X Extracts X X X X
....982". He upheld the order of the Assistant Collector rejecting the part of the present claim as barred by limitation. 4. Before us the Advocate for the appellant pointed out that in a letter O.C. No. 298/76, dated 2-3-1976 the Superintendent of Central Excise has conveyed the order of the Collector of Central Excise, Madras in that "repacking operations at M/s. Caltex, as hitherto, may ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Madras-81 and re-packed at M/s. Caltex (Coril) premises and finally removed for sale out of your installation. The differential duty will be recovered from M/s. I.O.C. as was hitherto been followed by you." It is in this background that the assessment of packed oil cleared by the appellant was done provisionally. The finalisation in respect of such assessment was effected by the order of the As....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the department that the assessment in the present case was done provisionally. Though the reason that led to the provisionality of assessment was determination as to whether one price or the other should form the basis of valuation rather than the manner of deriving the assessable value from a cum-duty price adopted by the appellant, the fact remains that assessment was provisional. Once it is acc....