https://www.taxtmi.com/caselaws?id=249443 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal against the setting aside of a provisional assessment order. The dispute centered on the interpretation of Rule 7 of the Central Excise Rule, 2002, with the Tribunal affirming that the rule only allows provisional assessment upon the assessee's request. The judgment emphasizes adherence to statutory provisions and established procedures in excise duty assessment, clarifying the process for final assessment when an assessee cannot determine duty accurately or opts out of provisional assessment. en-us Mon, 24 Feb 2014 00:00:00 +0530 Wed, 26 Nov 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249443 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal against the setting aside of a provisional assessment order. The dispute centered on the interpretation of Rule 7 of the Central Excise Rule, 2002, with the Tribunal affirming that the rule only allows provisional assessment upon the assessee's request. The judgment emphasizes adherence to statutory provisions and established procedures in excise duty assessment, clarifying the process for final assessment when an assessee cannot determine duty accurately or opts out of provisional assessment. Case-Laws Central Excise Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249443