2007 (12) TMI 188

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....or the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - These appeals have filed against the Order-in-Appeal No. 129/2005-C.E. dated 5-5-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants are the manufacturers of Cables. They opted for provisional assessment in respect of the Cables supplied to DOT and M....

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....ues appeals and directed that the lower authority should quantify both demand and refund invoice-wise without netting off and deal both quantities separately. The appellants are highly aggrieved over the impugned orders. 3. Shri K.R. Natarajan, the learned Advocate, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 4. The learned Advocate submitted th....

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....s much the Commissioner (Appeals) has already confirmed the assessment made under Orders-in-Original Nos. 50/2004 & 51/2004. The present order, the Commissioner is to be treated as illegal and void." 5. The learned Departmental representative pointed out that in respect of provisional assessment invoice-wise assessment has to be finalized and in certain cases, there is excess payment and in the....