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TMI Blog2002 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... n bulk packs from the Nabha factory as well as when they are cleared after re-packing from the packing stations. The duty paid at the Nabha factory for the bulk clearances is availed as Modvat/Cenvat credit for payment of duty on the re-packed goods at the packing stations. 2. All the present appeals relate to differential duty demands in respect of goods cleared in bulk from the Nabha factory during the years 1994 to 2000. The facts of the case are that since the clearance from Nabha were to self for captive consumption, the assessable values of the goods were required to be determined based on their cost of production from time to time. During the relevant period, bulk clearances from Nabha factory were assessed to duty on provisional b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em to deposit duty demands as a pre-condition for the consideration of the appeals on merits. The appellants did not make the pre-deposits. Therefore, the appeals were dismissed for default. The present appeals are directed against that order of dismissal of appeals. 3. These appeals also include a duty demand of Rs. 23.56 lakhs in respect of Boost intermediates sold to Jagajit Industries. This demand is not contested by the appellants. 4. The contention of the appellants is that revision of the original assessments and payment of the differential duty demands (on account of the finalisation of the provisional assessments) is entirely unnecessary in the facts of the present case. They have pointed out that the entire duty paid on the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of finalisation of provisional assessments are required to be quashed. 5. The learned Counsel for the appellants have pointed out that in similar cases this Tribunal quashed duty demands and allowed Appeals of assessees in M/s. Gopal Zarda Udyog v. CCE - 2001 (128) E.L.T. 409 (T) and CCE v. Cloride Industries Ltd. - 1997 (22) RLT 586 (T). The learned Counsel also pointed out that it is settled law that a Tribunal is competent to take into account subsequent developments and mould relief in the light of those facts. [Commissioner of Agricultural Income-Tax v. Amalgamated Tea Estates Co. Ltd. [1970 Income Tax Reporters (Vol. 77) 455 and P. Venkateswarlu v. The Motor General Traders [AIR 1975 S.C. 1409]. 6. The Revenue have contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin reasonable time, differential duty amounts could have been paid at Nabha and simultaneously utilized for payment of duty at the packing stations. Even the present accumulated duty demand is available as credit for payment of future duty at the packing stations. Thus, if the appellants are compelled to pay the additional duty demands at this belated stage, an unintended financial burden will be cast upon them without bringing additional revenue to the exchequer inasmuch as the additional payments would only get adjusted towards duty liability in future. This unsatisfactory situation has developed only because of the long delay in finalizing the provisional assessments. In these circumstances, it is just and proper that the revenue neutra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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