Asian Paints Ltd. Vs. Collector of Central Excise - Court Judgment

Excerpt:

1. appellant has submitted a request for adjournment on the ground that the notice of hearing was received late. having perused the papers we find that this is a case where the collector (appeals) failed to exercise the jurisdiction vested in him. we therefore propose to dispose of the appeal.2. order-in-original dated 9-4-l991 was passed by the assistant collector partially and provisionally modifying an earlier order of provisional assessment. oh this order being challenged in appeal, the collector (appeals) dismissed the appeal on the ground that the order-in-original was not an appealable order and the appeal was premature. it is this order which is now challenged. the view taken by the collector (appeals) that appeal would not lie against a provisional order of assessment is erroneous. hence we set the order passed by the collector (appeals) and remand the case to the jurisdic-tional commissioner (appeals) to decide the appeal preferred by the assessee against the provisional order on merits, after giving the appellant an opportunity of hearing. impugned order is set aside and the appeals are allowed.

Judgment:

1. Appellant has submitted a request for adjournment on the ground that the notice of hearing was received late. Having perused the papers we find that this is a case where the Collector (Appeals) failed to exercise the jurisdiction vested in him. We therefore propose to dispose of the appeal.

2. Order-in-Original dated 9-4-l991 was passed by the Assistant Collector partially and provisionally modifying an earlier order of provisional assessment. Oh this order being challenged in appeal, the Collector (Appeals) dismissed the appeal on the ground that the Order-in-original was not an appealable order and the appeal was premature. It is this order which is now challenged. The view taken by the Collector (Appeals) that appeal would not lie against a provisional order of assessment is erroneous. Hence we set the order passed by the Collector (Appeals) and remand the case to the jurisdic-tional Commissioner (Appeals) to decide the appeal preferred by the assessee against the provisional order on merits, after giving the appellant an opportunity of hearing. Impugned order is set aside and the appeals are allowed.