9911796707
TMI Blog1983 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... perusing the records and upon hearing the arguments of Shri V. Jogayya Sharma, Advocate for the appellant and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. The appellant-company had filed a price list on 12-6-1980, which was to take effect from 16-7-1980 in respect of ceiling fans and regulators manufactured and cleared by them pending approval of this revised price list, which was showing a lower value than the one hitherto - before, the appellant continuing to pay duty on the basis of an earlier price list approved by the Department at a higher level. The lower price, as declared in the relevant price list was eventually accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since there is no showing that such endorsement as `Duty paid under protest has been made on such documents. We have given careful consideration to the letter KTC/2605/80, dated 12-11-1980 from the appellant to the Asstt. Collector. It is useful to set it out in extenso: The above price list is not approved and a show cause notice bearing No. V/33/17/33/80-VC, dated 16-10-1980 was issued calling upon us, why the post-manufacturing expenses claimed by us should not be disallowed; and the price list approved accordingly. The matter is under consideration by your kind self. In the meanwhile, we are advised by your concerned officers to clear our goods under old approved price list. We are accordingly clearing the goods according to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 11-8-1980 that they were given to understand that they will be entitled to refund of excess duty as soon as the price list is finalised. In the light of the above, we are satisfied that despite there being no endorsement on the gate passes or the R.T. 12s that assessment has been done provisionally; what has actually happened is provisional assessment and that too because of the inability or delay on the part of the department itself to finalise the price-list within a reasonable time and further giving an impression to the appellant that until that is finalised, he need not bother about filing a claim. In the light of this finding we do not traverse the other alternative argument of the advocate that the assessment in any case was pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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