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2004 (9) TMI 550

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..... espondent. [Order per : S.S. Sekhon, Member (T)]. This appeal eminates from the issue of finalisation of the price lists filed by the appellant. The appeals and orders impugned are recapitulated as follows : Appeal No. Order in Appeal Order in Original Suptd s Order E/2285/2004 Commissioner (Appeals) Ref. No. 191/98. Appeal rejected vide Order .....

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..... by dept. vide PLA entry dated 19-2-1998. (b) Demand for Rs. 7,24.7131- (Jan- Mar 1995) E/2283/2004 Commissioner (Appeals) Ref. No. 143/03. Appeal rejected vide Order No. GWL/178-181/ 2004, dated 31-3-2004 Confirmed by DC in his Order No. 149/ CEX/DEM/DC/2003, dated 19-6-2003 to the extent of bank charges Rs. 5,62,419/- (dropped demand on C F expenses) SNC date .....

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..... Rule 9B provides when duty leviable on the goods is assessed finally in accordance with the provisions of the Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally falls short or is in excess of the duty finally assessed, the assessee shall pay the deficiency or will be entitled to a refund as the case may be. Section 11A of the .....

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..... issued instructions pursuant to the above judgment vide Circular No. 794/27/2004-CX., dated 23-6-2004. 3.Therefore, these orders are to be set aside and the appeals are required to be allowed as remand to Asstt. Commissioner who should determine afresh the total amounts to be refunded or demanded. Consequent to the finalisation after taking into consideration the total amounts paid during and up .....

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