2008 (10) TMI 195

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....iN.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- After examining the records and hearing both sides, we find that the appeal is liable to be summarily disposed of. There is no representation for the appellant. A functionary of the company, who is present today before us, has not produced authorization letter. He claims to be authorized signatory and files a lette....

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.... finalization of provisional assessments after considering the relevant particulars furnished by the assessee and the Chartered Accountant's certificates in proof thereof vide Final Order Nos. 445 & 446/2008 dated 7-5-2008. It appears that the said final order was accepted by the Revenue as well. 3. In the present case, for the calendar year 2007, the assessee's request for provisional assessme....

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....s at the time of clearance of the goods to their depot/consignment agents and hence sought permission of the Department for provisional assessment. It was in similar circumstances that provisional assessment was allowed in the past, a fact noted by this Bench in Final Order Nos. 445 & 446/2008 ibid. Having accepted the said final order, it is not open to the Revenue to claim to the contra in relat....