9911796707
TMI Blog2005 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer of pipes and tubes which are liable to central excise duty on ad valorem basis. The appellant sent a letter dated 3-11-1997 to jurisdictional Central Excise authority seeking provisional assessment (under Rule 9B of Central Excise Rules, 1944) on the basis of the price list appended with that letter. On 13-11-1997, they were informed that prices were not in the prescribed format. They wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the appellant's defence, the Assistant Commissioner, Ujjain confirmed the duty demand under his adjudication order dated 29-1-1999 and imposed penalty. 2. The appellant filed an appeal against that order before the Commissioner (Appeals), Central Excise, Commissioner (Appeals) rejected that appeal. The present appeal is directed against that order of the Commissioner (Appeals). 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the assessee is unable to determine the value of excisable goods in terms of Section 4 of the Act on account of non-availability of any document or any information; or (b) where the assessee is unable to determine the correct classification of the goods while filing the declaration under Rule 9B; the said assessee may request the proper officer in writing the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isionally assessed to duty at such rate or at such value as declared by the assessee, till the date when the direction of the proper officer is issued and communicated to the assessee": 4. Based on the above proviso the appellant's contention is that show cause notices and the impugned order should be quashed and duty liability discharged along with penalty. 5. We have perused the record and hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Learned counsel stated that appellant has no contest on merits against the amount of duty demanded. It is, thus, clear that duty amount demanded in the impugned proceeding is correctly payable by the assessee. Therefore, the objection of the appellant is sustainable only in regard to penalty. 7. In the result, duty demand made in the impugned order is upheld and penalty imposed is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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