2004 (2) TMI 462

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..... per : Archana Wadhwa, Member (J)]. The appellant s grievance is against the order of the authorities below vide which they have been directed to give Bank guarantee as also to execute B-13 bond for the purpose of provisional assessment. 2. Shri M.H. Patil, learned Advocate appearing for the appellants informs us that subsequently the Revenue has issued show cause notices raising the demand .....

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..... cted the assessee to pay the maximum rate of duty leviable on the goods, there is no occasion for the Revenue to resort to be provisional assessment. 3. After hearing the learned JDR, we find in the present case also the demand notices were issued to the appellants which were also adjudicated. As such, there was no question of resorting to provisional assessment which is required to be done duri .....

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