9911796707
TMI Blog2008 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the assessee (appellants) is for stay of operation of the impugned order wherein ld. Commissioner (Appeals) remanded a case of finalization of provisional assessments for the period 1986-87 to 1991-92 to the original authority. 2. After examining the records and hearing both sides, we note that this application is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 1263-1265/02, dated 20-11-2002 came to be passed which was also an open remand for de novo finalization of provisional assessments. Meanwhile, in Order No. 433/02, dated 9-4-02 [2002 (145) E.L.T. 527 (T)], this Bench had remanded to the original authority yet another issue viz. whether interest on advances was to be included in the assessable value. 3. We are told that the terms of our rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass orders in compliance with the illegal instructions of the appellate authority. Ld. JCDR submits that there is no valid reason for stay of operation of the impugned order and that, if the assessing authority passes any order without having regard to the terms of the Tribunal s remand orders, it is open to the assessee to challenge that order before the Tribunal. 4. We find that yet another r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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