1997 (1) TMI 100

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....nce has been made under Section 35G of the Central Excises and Salt Act, 1944 at the instance of the Collector of Central Excise, Madras-34 by referring the following question for our determination and opinion. "When a provisional assessment is made under Rule 9B of the Central Excise Rules, 1944 on any of the permissible grounds allowed thereunder, is it lawful to hold that the assessment as a....

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....d provisional in its entirety subject to finalisation on the basis of claims and counter claims of the Department and of the assessee. 3. Heard Mr. K. Jayachandran, learned Additional Central Government Standing Counsel for the applicant. The respondent has not entered appearance through any counsel to have their say in the matter. 4. We find that the issue that has been referred to for our ....