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TMI Blog2012 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... zation of the provisional assessment - E/208, 209, 210 and 211/12, E/CO/64, 65, 66 and 67/12 - A/118 TO 125/12/SMB/C-IV - Dated:- 25-5-2012 - Ashok Jindal, J. D.M. Durando, Dy. Commissioner (AR.) for the Appellant V. Sridhar, Sr. Adv. for the Respondent Ashok Jindal, Judicial Member 1. These appeals are filed by the Revenue against the impugned order passed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he differential duty payable on finalization of provisional assessment even prior to issue of Order of finalization of provisional assessment, and hence the ratio of the CESTAT Order dated 15.11.2006, in the case of Ispat Industries Limited vs. CCE, Nagpur, as reported in 2007 (209) ELT 280 (Tri-Mumbai), wherein it was held by the Hon'ble Tribunal that, since the differential duty was paid even be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.10.2011, as referred to in para 6.3 above. Consequently, the Order and Judgment dated 12.10.2010, passed by the Hon'ble Bombay High Court (Nagpur Bench) in the case of M/s Ispat Industries Limited (supra) has become final and hence is binding on the jurisdictional adjudicating and appellate authorities. 10.1 I further find that the Hon'ble CESTAT, Mumbai, vide their Orders dated 21.02.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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