1997 (12) TMI 251

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... U.L. Bhat, President]. These appeals are directed against the orders passed separately by Collector (Appeals) setting aside the separate orders passed by the Assistant Collector confirming the respective demands. 2. Respondent, engaged in the manufacture of vegetable products, was filing price lists from time to time and paying duty on clearances accordingly. While verifying RT 12 Returns, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot time barred as the RT 12 Returns had been assessed provisionally. In Order No. 57/87 which is the subject matter in A. No. 2381/91-A, the Assistant Collector did not record any finding on the question whether the assessments were provisional or not but held that the proviso to Section 11A was attracted. It has to be noticed that at the relevant time the proviso could have been invoked only by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the price lists had been approved finally and question of making provisional assessment on RT 12 Returns did not arise. This aspect should have been considered by the lower authorities. 5. The finding on the merits also is very casual. So far as the freight, insurance, octroi and unloading at the premises of the buyers are concerned, the cost could not have been included in the assessable value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X