2011 (5) TMI 181

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..... on the other hand he states that the finalization of provisional assessment need not be disturbed as there is no dispute about the quantum of final duty payable and claim of refund - The Department has rightly claimed that without going into the issue on finalization of the provisional assessment afresh, the refund cases cannot be decided afresh on merits - Hence, set aside the impugned Order-in-A .....

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..... the former is the consequence of the order issued, finalizing the provisional assessment.   The Commissioner (A) required the Department to file their version of finalization of provisional assessment and accordingly the Department filed the report C. No. IV/2/11/2003 PA dt. 31.5.2003. The Commissioner (A) does not seem to have considered the Department appeal and the report filed as required b .....

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..... claims cannot be independently processed without affecting the finalization order.   3. We find substance in the ground taken by the Department. We find that the impugned order passed by the lower appellate authority is self-contradictory inasmuch as he has directed the adjudicating authority to take a decision on merit as per law based on a final analysis of the assessees invoice/accounts and o .....

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