2000 (7) TMI 641 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, in the case of Mrs. Archana Wadhwa, set aside the demand of duty of Rs. 1,13,322.25 as it was barred by limitation since no order for provisional assessment was issued under Rule 9B. The Tribunal ruled that assessments pending approval of classification list must be treated as provisional only if orders for provisional assessments are issued under Rule 9B, except in situations covered by Rule 173CC.