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2000 (5) TMI 902

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..... Order per : Archana Wadhwa, Member (J)]. The Commissioner (Appeals) has granted the relief to the respondents setting aside the demand confirmed by the original adjudicating authority on the ground that the demand confirmed on the quantum of bills raised by the respondents as escalation price is premature inasmuch as the respondents have only raised the bills and the amounts have not been re .....

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..... alised by the proper officer. Shri Partha Banerjee, learned Advocate submits that they have already given an undertaking to the Commissioner (Appeals) that the escalated price, when realised from their customers, would form part of their assessable value, but submitted that they would be only on the finalisation of the assessments and as the assessments are provisional as on date, the demand raise .....

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