9911796707
TMI Blog1995 (6) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... Noodles. The Noodles, after manufacture are packed in plastic pouches. The department was levying duty on these goods on the ground that they are classifiable under Heading 1902.10 of the Tariff. This covers pasta in unit containers and for sale. The department did not accept the applicants view that the goods were not put up in unit containers and therefore, would be classifiable under sub-heading 1902.90 on nil rate of duty. This was expressed in the order of the Assistant Collector dated 21-12-1987. The Collector (Appeals) Chandigarh over-ruled the Assistant Collector in her order dated 29-7-1981, holding that the goods are classifiable under sub-heading 1902.90. This Tribunal in turn over-ruled the Collector (Appeal) s order by its ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me provided in Section 11A of the Act and the fact that appeal has been filed against the Collector (Appeal) s order, could not affect this fact. He cites the decision of the Supreme Court holding this view and overruling this Tribunal s finding to the contrary in the judgment of Gokak Patel Volkart Ltd. v. C.C.E. He also cites the decision of this Tribunal in the case of C.C.E. v. Premium [1983 (14) E.L.T. 1991]. 5. Sh. Mohan Lal, DR adopts the arguments of the lower authorities. He says firstly that the assessments were provisional. The classification list in question had been approved subject to the decision of the Tribunal and this indicated that the assessments are provisional. The question of limitation would, therefore, not apply. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or set aside. It is not possible to read into this that the assessment was provisional. There is nothing in the show cause notice or the order of the Collector to support this view. There is nothing in Rule 9B to justify an order of provisional assessment merely because an appeal was pending. None of the formalities had follows the order of provisional assessment have been followed. There is a specific reliance upon Section 11A in the show cause notice. The invocation of the extended period and imposition of penalty also militate against this view. Prima facie, therefore, the assessment was not provisional. The Department was fully aware that the applicants were manufacturing the noodles. The applicants were fully within their rights in tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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