https://www.taxtmi.com/caselaws?id=253928 The Appellate Tribunal upheld the lower appellate authority's decision that the department cannot unilaterally order provisional assessment under Rule 7 of the Central Excise Rule, 2002. The Tribunal clarified that the rule allows an assessee to request provisional assessment, with the department having the authority to demand differential duty or resort to the 'best judgment' method if necessary. The appeal by the Revenue challenging this decision was dismissed as legally unsustainable, emphasizing the procedural requirements for provisional assessment when the assessee is unable to determine duty values or rates. en-us Tue, 01 Apr 2014 00:00:00 +0530 Mon, 08 Dec 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253928 The Appellate Tribunal upheld the lower appellate authority's decision that the department cannot unilaterally order provisional assessment under Rule 7 of the Central Excise Rule, 2002. The Tribunal clarified that the rule allows an assessee to request provisional assessment, with the department having the authority to demand differential duty or resort to the 'best judgment' method if necessary. The appeal by the Revenue challenging this decision was dismissed as legally unsustainable, emphasizing the procedural requirements for provisional assessment when the assessee is unable to determine duty values or rates. Case-Laws Central Excise Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253928