2002 (1) TMI 352

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..... he Respondent. [Order per : C.N.B. Nair, Member (T)]. These appeals are directed against order-in-original No. 250/Comr/CEX/IND-I/97, dated 11-12-1997 passed by the Commissioner of Central Excise and Customs, Indore. The dispute is about valuation of goods sold by the appellants from their depot and the period of dispute is from June, 1993 to December, 1995. The duty demand has been conf .....

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..... under the consideration of the jurisdictional authorities. Both sides submitted that this Tribunal has held in the present appeals vide the Misc. Order No. 12/2001A of the Larger Bench that in view of the Supreme Court s decision in Samrat International Pvt. Ltd. v. CCE [1992 (58) E.L.T. 561], during the pendency of a Classification List or Price List, assessments would be provisional. It is thei .....

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..... on 11A of the Central Excise Act. The appellant is also right in his submission that penalty under Section 11AC would not be permissible in a case relating to a period prior to coming into force of that Section. 4. In view of the foregoing, the case is required to be reconsidered by the lower authorities for necessary action in terms of finalisation of provisional assessments first. Occasion for .....

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