9911796707
TMI Blog2008 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellants seek stay of operation of the impugned order. Having regard to the fact that the issue arising in this case lies within a short compass, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing both sides and considering their submissions, we find that it was without issuing the requisite order for provisional assessment under rule 9B of the Central Excise Rules, 1944 that original authority proceeded to finalise the so-called provisional assessments. On this very ground, the order of the Deputy Commissioner was susceptible to serious challenge and, in such a case, ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the lower appellate authority, nor was the case law cited by them examined. It is submitted that both the lower authorities have proceeded on the premise that the assessments in question were provisional and the same could be finalized without issue of show-cause notice. It is submitted that the assessments were not to be treated as provisional inasmuch as any order under Rule 9B(5) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessments to be provisional and hence are not entitled to argue to the contrary. 4. After considering the submissions, we are of the view that the fundamental question to be considered in this case is whether it was mandatory for the department to issue SCN to the assessee in the facts of this case. The assessee's contention that, whether the assessment be provisional or otherwise, a SCN is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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