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TMI Blog2001 (2) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. This application is for waiver of pre-deposit of duty of Rs. 4,95,469/- confirmed by the Joint Commissioner and upheld by the Commissioner (Appeals) in the order impugned before us. 2. The applicants manufactured a substance with the trade name NIRSOL SCM . From time to time they claimed the classification under sub-heading 3809.00. In evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surface agent in organic solvent. It may be considered as surface active agent. 4. Show cause notice dated 19-1-1998 was issued requiring the assessees to show cause why the product should not be classified under sub-heading 3402.90. The notice stated that the classification suggested in the declaration dated 1-5-1995 was accepted provisionally subject to Dy. Chief Chemist s test results. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upheld by the Commissioner (Appeals) against which the assessees are filed a separate appeal. The second order was also upheld by the Commissioner (Appeals) against which the present appeals have been filed. In the first order upholding the classification as alleged in the show cause notice, the Commissioner appeals held as follows : Therefore taking into view all the above facts, I confirm t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod is May 1995 to February 1997. As Rule 9B stood at the material time, it was the assessee who could ask for provisional assessment in case he had a doubt, in terms of Sub-Rule (4). The proper officer could direct provisional assessment in terms of Proviso II to Sub-Rule (1) of Rule 9B of the Act where he had doubt of the correctness of the assessment. But here, until the receipt of the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the first show cause notice dated 19-1-1998. The demand as to the correct classification was made by the order dated 27-3-2000, but the show cause notice seeking differential duty was issued on 7-9-1999. Even if the assessments were provisional, this was a most irregular demand. 8. Shri Shah also advances arguments on the merits of the clarification suggested by his client. That would be go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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