2004 (11) TMI 343 - AT - Central Excise

Summary

Issues:
1. Interpretation of demand period under Section 11A of the Central Excise Act.
2. Determination of assessments as provisional in the absence of an order under Rule 9B.

Analysis:
1. The case was remanded by the Supreme Court under Order C.A. No. 7090 of 2000 of 13-1-2003. The appellant argued that the demand made for the period March & April 1993, falling within six months prior to the show cause notice, was within the normal demand period. The appellant did not contest the demand within this period of Rs. 43,661/-.

2. The appellant contended that in the absence of an order under Rule 9B, assessments and duty payment cannot be considered provisional. Citing the Metal Forgings v. Union of India case, the appellant emphasized the necessity of an order under Rule 9B to treat assessments as provisional. The Supreme Court's order highlighted the requirement for an order under Rule 9B to establish provisional clearances and duty payments.

3. The Supreme Court's order clarified that without an order under Rule 9B, clearances and duty payments cannot be deemed provisional. The absence of such an order in the case at hand indicated that assessments and duty payments during the pendency for approval of the classification list should be considered final, not provisional. The Revenue lacked grounds to invoke the extended period under the proviso to Section 11A due to the absence of an order under Rule 9B.

4. Since no order under Rule 9B was passed during the pendency for classification list approval, the assessments and duty payments were deemed final. Consequently, the Revenue had no basis to apply the extended period under the proviso to Section 11A. As a result, the demand made during the extended period was deemed invalid.

5. The tribunal confirmed the demand of Rs. 43,661/- within the normal demand period and set aside the remaining demand. The appeal was partially allowed based on the aforementioned analysis and conclusions drawn from the Supreme Court's order and relevant legal provisions.