1996 (11) TMI 77

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....r, 1975. The appellants had filed a price list on 1st July, 1975, which was approved only on 7th August, 1976, reducing the 18% discount claimed by the appellants to be allowed to their purchasers to 5%. In the meantime, clearances were effected and duty upon the basis of the price list was paid. In December, 1975, March, 1975 and April, 1976, assessments for the months of July, August and Septemb....

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....he Tribunal assumed that the assessments that had been made in December, 1975, and February and April, 1976, "could only be on a provisional basis". 2.In this appeal against the judgment and order of the Tribunal, the learned Additional Solicitor General, appearing for the Revenue, submitted on 5th April, 1995, "that he would defend the order of the tribunal on the ground that Rule 10A was a....

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....t it was not relying on Rule 10 but relying on 10A instead, it should have produced before us material to show that the assessments were such as would not be covered by Rule 10 but would be covered by Rule 10A. No such material has been produced. Learned Counsel for the Revenue submits that the matter should be remanded to the Tribunal to enable the Tribunal to look into this aspect. 5.We do no....