2005 (11) TMI 107

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....mber (T)]. - The appellant is a manufacturer of pipes and tubes which are liable to central excise duty on ad valorem basis. The appellant sent a letter dated 3-11-1997 to jurisdictional Central Excise authority seeking provisional assessment (under Rule 9B of Central Excise Rules, 1944) on the basis of the price list appended with that letter. On 13-11-1997, they were informed that prices were no....

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....es and imposition of penalties. After considering the appellant's defence, the Assistant Commissioner, Ujjain confirmed the duty demand under his adjudication order dated 29-1-1999 and imposed penalty. 2. The appellant filed an appeal against that order before the Commissioner (Appeals), Central Excise, Commissioner (Appeals) rejected that appeal. The present appeal is directed against that ord....

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....hese rules, - (a)     where the assessee is unable to determine the value of excisable goods in terms of Section 4 of the Act on account of non-availability of any document or any information; or (b)     where the assessee is unable to determine the correct classification of the goods while filing the declaration under Rule 9B; the said assessee may....

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....nowledgement shall be deemed to be cleared as provisionally assessed to duty at such rate or at such value as declared by the assessee, till the date when the direction of the proper officer is issued and communicated to the assessee": 4. Based on the above proviso the appellant's contention is that show cause notices and the impugned order should be quashed and duty liability discharged along ....