1994 (8) TMI 124 - AT - Central Excise

Summary

The appeal was against the order of the Collector of Customs and Central Excise upholding provisional assessments, leading to a demand for differential duty. The appellants failed to comply with the requirement for a bond for provisional assessment. Despite delays, the demand was found to be legally valid and not barred by limitation. The appeal was rejected, affirming the lower appellate authority's decision.