https://www.taxtmi.com/caselaws?id=112344 The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the rejection of the appellant's request for provisional assessment. The Tribunal found that the lower authorities erred in deeming the order non-appealable, considering the communication from the Assistant Commissioner rejecting the request. Due to the existence of a price escalation clause in the contract causing difficulty in final assessment, the Tribunal granted the appellants the facility of provisional assessment. The impugned orders were set aside, and the Assistant Commissioner was directed to accept duty payments based on contract prices on a provisional assessment basis. en-us Wed, 14 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112344 The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the rejection of the appellant's request for provisional assessment. The Tribunal found that the lower authorities erred in deeming the order non-appealable, considering the communication from the Assistant Commissioner rejecting the request. Due to the existence of a price escalation clause in the contract causing difficulty in final assessment, the Tribunal granted the appellants the facility of provisional assessment. The impugned orders were set aside, and the Assistant Commissioner was directed to accept duty payments based on contract prices on a provisional assessment basis. Case-Laws Central Excise Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112344