2001 (7) TMI 1020 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the amendment of the grounds of appeal. The refund claimed was found admissible due to finalization of provisional assessment. The assessment was considered provisional despite the absence of a formal order under Rule 9B. The application for stay of the order was dismissed. The prayer for early hearing was declined due to uncertain position relating to the functioning of the benches and the amount involved.