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K.K.USHA, S.S.KANG, C.N.B.NAIR
ITC Ltd. – Appellant
Versus
Commissioner of Central Excise, Mumbai – Respondent
Per Justice K.K. Usha :
In the above appeals at the instance of the assessees and Revenue common issues arise for consideration. We, therefore, proceed to dispose of the same under a common order.
E/1795/96, E/1791/96 and E/1792/96
2. These appeals at the instance of M/s ITC, M/s Master Tobacco Co. and M/s Crown Tobacco Co. are directed against Order-in-Original No. 5/96 dated 30.8.96. The proceedings relate to show cause notice dated 21.10.1987 covering the period 1.11.79 to 28.2.83. Under the above-mentioned order the Commissioner had rejected the objection raised by the assessee that show cause notice issued was invalid on the ground that it has issued prior to finalisation of the provisional assessment. Commissioner while ordering finalisation of the provisional assessment by the Assistant Commissioner of Central Excise directed the authority to intimate the Commissioner as and when the provisional assessment was finalized, so that the Commissioner can proceed with the adjudication on the basis of show cause notice. He also observed that direction given to the Assistant Commissioner is only an interim direction in the course of adjudication proceedings in respect of show caus
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