2002 (5) TMI 561

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..... The appellants were receiving insulators from M/s. Elpro International Limited under the provisions of Rule 57F(3) of Central Excise Rules, 1944. These insulators were subjected to testing and were returned after on realizing the testing charges under the provisions of same rule. During the period from 31-5-95 to 10-6-95, they, however, paid duty on the testing charges. They subsequently, realiz .....

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..... yment of duty thereby barred by limitation in terms of the provisions of Section 11A of Central Excise Act, 1944. The appellants are however, belatedly contending that the assessments during the relevant period were provisional. This submission on the very face of it is untenable. It is the appellants own case that the insulators were received under the provisions of Rule 57F(3) of Central Excise .....

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