9911796707
TMI Blog1991 (1) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... cise (Appeals), Calcutta, allowing six appeals filed before him by the Superintendent of Central Excise, Shillong on behalf of the Collector of Central Excise, Shillong, challenging six orders passed by the Assistant Collector of Central Excise, Digboi sanctioning refunds to the present appellants. The refund was held by the Assistant Collector to be admissible to them on account of reclassification of flush doors under the then applicable Tariff item 68 of the Central Excise Tariff as against the original classification under item 16B for the clearances effected after 1-3-1975 when the said item 68 was introduced. For the clearances effected before that date, the entire duty paid was refunded. The Assistant Collector had held in his orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed even till the passing of the Assistant Collector s orders dated 3-6-1983 which were challenged before the Collector (Appeals). The latter wrongly decided that because the provisional assessments were with reference to the price lists and not with reference to classification list, the provisions of Explanation B(e) to Section 11B will not apply. He also erred in holding that the decision of the Hon ble Delhi High Court was not retrospective in effect. The Court decision, the S.L.P against which had been dismissed by the Hon ble Supreme Court, simply declared what the law had all along been and hence the collection of duty on flush doors under item 16B was without jurisdiction. As the assessments were admittedly provisional, their right to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed the arguments of the learned counsel and supported the impugned order. Provisional assessment is a conscious or deliberate act taken in accordance with the provisions of Rule 9B. The language of the bond to be executed for the purpose of provisional assessment is important. The proforma of B 13 bond required for the purpose of provisional assessment contains the words ..... whereas final assessment of excise duty.......................................... could not be made for want of full information as regards value/description, quality or of proof therefore or for the non-completion of the chemical or other tests in respect thereof or otherwise . The provisions regarding value and description are given as alternative requirements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt the view that once a provisional assessment is taken, it acts as a provisional assessment for all purposes whether valuation or classification. This was held so because then it would mean that if an officer takes recourse to Rule 9B for rate of duty, he can, when he belatedly discovers that the value needs to be revised upwards, demand duty and inspite of the time bar say that the provisional assessment for classification protects even a demand that arises from a higher valuation. We follow the majority decision. The position expressed in the dissenting view no doubt refers to definite possibilities but that situation cannot be avoided or held to be untenable. Provisional assessment is an integrated process covering all aspects need ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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