9911796707
TMI Blog1997 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Gowri Shankar, Member (T)]. The assessee has been engaged in the manufacture of dyes. Between February, 1989 and September, 1995 it filed 24 documents to the department, either in the form of price lists prior to 1-3-1994 or declaration with regard to sales at depots from 1-3-1994 onwards with regard to its products. In these documents, it had claimed that trade discount of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the last two counts and does not dispute such liability to duty. 2. By a letter dated 19-3-1996, the Assistant Collector, in addition to asking the assessee to pay duty on account of distribution expenses on finished goods disallowed the three kinds of discount which it had claimed deduction on the ground that it had not intimated the department whether these discounts were condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) E.L.T 3 (Bom.). 4. The Departmental Representative points out that sufficient opportunity has been given to the appellant to present its case. 5. Rule 9B provides for provisional assessment. Sub-rule (5) of Rule 9B provides for provisional assessment and that when the duty leviable on the goods is finally assessed, the duty provisionally assessed shall be adjusted against duty finally asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusion of these elements would arise and could have been raised. That the duty becomes due in case of provisional assessment only after finalisation thereof, is also made clear from the definition of relevant date occurring in clause (ii)(b) of sub-section (3) of Section 11A. The relevant date in a case where duty is provisionally assessed is the date of adjustment of duty after final asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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