2000 (7) TMI 334

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..... ppellant. Shri M.M. Dube, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above application has been filed for rectification of mistake stated to be apparent on the face of the record in Tribunal's Final Order No. A/823-828/99-NB dated 7-7-1999 by which the Tribunal has upheld the duty demand on ABS waste generated during the course of manufacture of ABS po .....

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..... erms of Rule 9B of the Central Excise Rules and hence the Assistant Collector was empowered to determine duty liability of the assessees on finalisation and assessments had been finalised vide adjudication order which was the subject matter of the impugned order. 2. According to the applicants, the error arises in treating the assessments during the period as provisional in view of the fact that .....

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..... 's Final Order. He, however, fairly states that the submission that provisional assessment order cannot have retrospective effect is correct in law. 4. On a careful consideration of the rival submissions, we agree with the applicants that the provisional assessment order dated 10-4-1996 does not cover the period in dispute. Since the assessments during the period September 1995 to March 1996 can .....

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