CCE Vs. SUPER RUBBER WORKS

JUDGEMENT

(1.) This is a Revenue appeal against the Order -in -Appeal No. 298/96(CBE) dated 15.5.96 passed by Commissioner of Customs and Central Excise (Appeals), Trichy allowing the assessee's appeal on the ground that since there was no provisional assessment in the matter and hence demand of Rs. 23,89,103.74 for the period from 1.8.82 to 4.11.84 is unenforceable due to time bar. The findings recorded by the Commissioner (Appeals) in para -3 are reproduced below:

(2.) Revenue in this appeal contends that the AC by his letter dated 7.2.83 had observed "finalisation will be made on completion of certain correspondence in the matter". It is pleaded that during the period under dispute, an endorsement for provisional assessment on classification list or price list as the case may be constituted an adequate orderto finalise the provisional assessment. It is stated that there is no legal requirement to issue an orderto assessee mentioning all the reasons for resorting to provisional assessment. It is stated that assessee was allowed to clear the goods at "NIL" rate of duty as per Notification No. 71/68 as claimed by them during the period 1.8.82 to 4.11.84 when the assessment had been provisional. They had asked the assessee to execute a bond, but without executing the bond, the assessee cleared the goods without payment of duty. Assessee had been properly informed regarding provisional assessment and they also participated in the proceedings before the original authority and all other appellate authorities and had not challenged that communication dated 7.2.83. Therefore, they prayed that the impugned order be set aside and demands be confirmed.

(3.) We have heard Ld. DR Shri A. Jayachandran for appellant Revenue and Ld. Advocate Shri P.S. Raman for assessee.