9911796707
TMI Blog2006 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. The Department s application to change the appellant s name (Commissioner of Central Excisec Coimbatore) as Commissioner of Central Excise, Salem is allowed and accordingly the cause title of the Memorandum of Appeal will stand amended. 2. The respondents, who were engaged in the manufacture of cement, had cleared certain quantities of cement during Oct. 87 and Mar. 88 availing the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 11A(1) of the Central Excise Act. Its decision was reversed by the first appellate authority, which held that the assessments of RT-12 Returns for the periods of dispute were not provisional and that the demand notices dated 13-9-1991 were time-barred. Hence the present appeal of the Department. 2. Ld. SDR reiterates the grounds of this appeal and submits that the relevant RT-12 Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, were provisional as there was sufficient balance in the PLA. 3. Ld. Counsel on the other hand, submits that the case of Samrat International (supra) was distinguished by the Supreme Court in the case of Metal Forgings v. Union of India [2002 (146) EL.T. 241 (S.C.)] and that, according to the court s ruling, a specific order was required to be issued by the proper officer of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the assessing officer. It is also noticed that the appellant claims that the original assessments were provisional and the same were finalized later on. It is further contended that the show cause notices were issued within 6 months from the date of final assessment. We asked for the date of final assessment, but none is forthcoming. In the circumstances, the resistance offered by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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