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TMI Blog2002 (11) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... ishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. The common issue arising for consideration in these appeals is whether an appeal is maintainable under Section 128 of the Customs Act, 1962 against the provisional assessment. The Commissioner of Customs (Appeals) in his orders impugned in these appeals has taken the view that such appeal is not maintainable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 (102) E.L.T. 240, and (4) Handigas Equipment Pvt. Ltd. v. CCE, Chandigarh - 2000 (115) E.L.T. 703. 3. Learned counsel for the appellants as well as learned Departmental Representative brought to our notice another series of decisions of the Tribunal which took a different view. They are as under :- (1) Ahura Chemical Products Pvt. Ltd. v. CCE Bombay-I - 1995 (80) E.L.T. 642. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat High Court had occasion to consider the provisions of Rule 9B. While so it is observed that the assessee has a remedy to apply for provisional assessment under Rule 9B when there is a dispute and the officer were to assess in the assessment memorandum on a scale different from the one set out in his application. It was further observed as follows :- No doubt, the rule gives powers to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the normal course, we should have referred the matter to a Larger Bench. But in the light of the view taken by the Orissa High Court and also in the light of the observations contained in the decision of Gujarat High Court, we will be justified in accepting the contention of the appellants that an appeal under Section 35 would be maintainable from the provisional assessment under Rule 9B without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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