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S.L.PEERAN, V.K.ASHTANA
I. T. C. Ltd. – Appellant
Versus
Commissioner of Central Excise, Delhi – Respondent


Advocates Appeared:
Anil B. Divan, R. Sashidharan, L. Maithili,S. Kannan

ORDER

Per V.K. Ashtana :

This is an appeal against Order-in-Original No. 4/96 dated 12.8.96 passed by the Commissioner of Central Excise, Delhi who had been empowered by the Govt. to deal with these matters pertaining to assessment of Cigarettes falling under Sub Heading 2403.11 of the Central Excise Tariff Act for the period from 1st April 1980 to 28th February, 1983. The said Order-in-Original had been issued by the Ld. Commissioner in consideration of the Show cause notice C No. V/24/30/74/87-C.l dated 25.9.87 issued by the Collector of Central Excise, Bangalore.

2. Vide the Order-in-Original impugned, the Ld. Commissioner has, inter alia, noted the directions/orders of the Hon'ble Karnataka High Court in this matter, the gist of which was that the jurisdictional Assistant Commissioner of Central Excise was to finalise the pending provisional assessment as per law for the period noted above and had ordered that this finalisation of provisional assessment should be completed as expeditiously as possible.

3. While the present appellant had no quarrel with this direction, the subsequent paragraphs of the said Order-in-Original impugned have raised dispute which is before us. In Para (i

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