I.T.C. LTD. Vs. CCE

JUDGEMENT

(1.) We find merit in the contention raised in the application for rectification that since the assessment for the relevant period has been finalized during the pendency of these proceedings the following directions in paragraphs 20 and 21 are unnecessary:

(2.) The Jurisdictional Assistant Commissioner will finalize the provisional assessment expeditiously. The Revenue can utilize any material contained the impugned notice as independent material to support the finalization of assessment after making the material available to the assessee in writing and after considering their response thereto both in writing and on personal hearing.