9911796707
TMI Blog2018 (1) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... er of finalization - Held that: - the Central Excise provisions for finalization of provisional assessment do have limit of six months for such finalization form date of furnishing the particulars by the assessee - the present order has been issued much belatedly - In any case, the duty payments as already deposited by the appellants have found to be correct. There is no grievance regarding any demand for extra payment or liability that was put on appellant on such finalization. Appeal dismissed. - ST/55047/2013-[DB] - ST/A/58129/2017-CU[DB] - Dated:- 28-11-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present Shri K.S. Gupta, Consultant for the appellant Present Shri Amresh Jain, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The Ld. Counsel representing the appellant submitted that when the assessment was finalized in November, 2006 itself by the Jurisdictional Superintendent by way of endorsement in the ST-3 A returns there is no need for another proceedings for finalizing the same assessments. He further submitted that when the assessments were finalized with the approval of the Deputy Commissioner there can be no further proceedings to finalize the same assessment. Even otherwise the present finalization which is done after many years of provisional assessment is not legally tenable as the assessment should be finalized within six months. 3. The Ld. AR submitted that the assessment now finalized by the Jurisdictional Assistant Commissioner is as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions for finalization of provisional assessment do have limit of six months for such finalization form date of furnishing the particulars by the assessee. We note that the present order has been issued much belatedly. It would appear that the assessments were done noting that the case was not closed by a jurisdictional proper authority. In any case, the duty payments as already deposited by the appellants have found to be correct. There is no grievance regarding any demand for extra payment or liability that was put on appellant on such finalization. Though belated assessment there could be no grievance as no additional burden has been put on the appellant. Further the finalization of provisional assessment is only with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
