2003 (10) TMI 190

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....r : V.K. Agrawal, Member (T)]. - In these two appeals, filed by M/s. Rajasthan Cylinders & Containers Ltd., the issue involved is whether the refund claims, filed by them, are hit by the time-limit specified under Section 11B of the Central Excise Act. 2. Shri Pankaj Mallick, Chartered Accountant, submitted that the appellants manufacture L.P.G. cylinders; that they had supplied the cylinders t....

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....ing, in their R.T. 12 returns, that the duty has been paid on provisional basis in respect of invoices mentioned in R.T. 12 returns; that thus their assessment should be deemed to have been made as provisional. He also mentioned that all the supply contracts, involved in the present matters, contained a condition to the effect that the prices would be provisional; that such prices were finalised, ....

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....ances were made on a provisional basis, there should be first of all an order under Rule 9B of the Rules, and then material to show that the goods were cleared on the basis of said provisional basis and payment of duty was also made on the basis of said provisional classification." The learned D.R., submitted that these facts are missing in the present matters and, therefore, the assessments canno....

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....d beyond the time limit specified under Section 11B of Central Excise Act. It is also admitted fact that the appellants had not requested the proper officer to make the assessment provisional as was required under Rule 9B of the Central Excise Rules, 1944. Rule 9B of the Central Excise Rules, 1944, specifically provides that, at the relevant time, the assessee may request the proper officer in wri....