9911796707
TMI Blog1998 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. V/54/3/1/94 VC, dated 2-12-1996, the Assistant Commissioner of Central Excise, Madras-III Division ordered that till test result for this yarn is obtained and proper classification determined the assessment of duty for these goods shall be under Rule 9B of Central Excise Rules, 1944 from 23-7-1996 on-wards. 3. Heard Shri Sridharan, learned Advocate who submitted that in compliance with the directions from the Range Superintendent, Bangalore, B-13 Bond with Bank Guarantee required under Rule 9B was submitted to the excise authorities and is still in force. He further submitted that there has been no application of mind by the jurisdictional Assistant Commissioner for finalisation of provisional assessment order vide his letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to this procedure and therefore perhaps they did not mention the provisional assessment details on the RT 12 returns. He argued that merely because of this procedural lapse, assessment should not be held to have become finalised under Rule 9B. It is clearly laid down that when provisional assessment is resorted to it can only be final after application of mind by the proper authority and a final order being passed ending the provisional assessment status. He further submitted that on the records of the case, there is no such order as yet passed. 4. Heard learned JDR Shri Murugandy who reiterated the facts of the case and submitted that the only change made from October onwards in the Self Assessment procedure was that the RT 12 was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order have clearly come to the conclusion that as there was provisional assessment, demands in the show cause notice was premature for August and September. However, from October onwards, the period upto November is in dispute regarding the nature of the assessment made. The position is further complicated because of the introduction of the self assessment scheme. We find that self assessment scheme is nothing but transferring the responsibility of assessing duty liability of the clearances of excisable goods in a month from the proper officer of Central Excise to the assessee himself. We further appreciate the fact that this was a period of transition. During that period the assessee himself may not be very clear about what wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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