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TMI Blog2017 (2) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... to be provisional, which is basically incorrect on the fact that neither any provisional assessment order was passed by the Department, nor the appellant has sought for the provisional assessment. We are of the considered view that the adjudicating authority should examine the issue of time bar afresh and pass a reasoned order including the issue of quantum of value which was remanded by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince costing of the product during the financial year is generally available only at the end of the year, the assessment of such product made provisional. On the contrary, it is also found by the Commissioner (Appeals) that it is not clear from the records whether formalities in regard to provisional assessment were observed or not. Accordingly, the Commissioner (Appeals) did not agree with the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 539 (Jhar.) (b) Universal Cylinders Ltd. - 2004 (178) ELT 898 (Tri-Del) affirmed by Hon'ble Supreme Court - 2005 (179) ELT A208 (SC) (c) Surya Coach Builders - 2010 (261) ELT 115 (Tri-Bang.) (d) Sara Services Engineer Pvt. Ltd. - 2010 (254) ELT 486 (Tri-Del) (e) Metal Forgings Vs. UOI - 2002 (146) ELT 241 (SC). 3. Shri Ashutosh Nath, learned AC (AR) appeared on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the issue of time bar, it is mixed question of law and fact, which is to be verified by the adjudicating authority along with other issue for which matter has been remanded by the Commissioner (Appeals). We are of the considered view that the adjudicating authority should examine the issue of time bar afresh and pass a reasoned order including the issue of quantum of value which was reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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