TaxTMI 
TaxTMI 
2001 (3) TMI 129
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....led by the manufacturer but was not approved for a long period. During the interregnum, how the payment of duty has to be dealt with, was considered by their Lordships. It was taken that the amount of duty paid was obviously provisional and subject to the result of the final approval by the authorities concerned. Their Lordship took the view that "clearance of the goods made by the appellant between the date of filing the classification lists and the date of approval by the Departmental authorities were in accordance with the procedure for provisional assessment. Consequently, it was observed that in such a situation, provisions contained in Section 11B of the Act apply, where a claim for refund of the excess amount of duty is made by the m....
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....appeal to be posted before regular Bench for decision on merits. Consequently, the appeal came up before a Bench of two Members. The said Bench doubted the correctness of the statement made by the Larger Bench, namely, that procedure laid down in Rule 9B should be followed for the purpose of showing that the assessments are provisional. According to that Bench, the above opinion on the provisional nature of the assessment requires reconsideration in view of the Apex Court's decision. Consequently, the matter was referred to still Larger Bench. Thus, the issue has come up before this Bench consisting of six Members of this Tribunal. 2. The only issue, which requires to be considered by us in this matter, is whether the decision of the Supre....
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....hips went on to state that the clearance of goods made during the period must be taken as having been made in accordance with the procedure for provisional assessment. In other words, even if the procedure contemplated by Rule 9B is not complied with, it will be deemed that the payment of duty was provisional. This means that payment of duty under the Act can be treated as provisional under two situations. First situation is where the payment is made in strict compliance with the provisions contained in Rule 9B of the Rules. The second one is the payment effected during finalisation of the classification list or price list. This payment during the interregnum will also be provisional even if Rule 9B is not followed. 5. Supreme Court in lat....