https://www.taxtmi.com/caselaws?id=270097 The appeal challenged the denial of provisional assessment of goods under Rule 7 of the Central Excise Rules, 2002. The appellant's request for provisional assessment for the year 2009 was rejected due to alleged lack of cooperation in finalizing assessments from 1996 to 2008. The judgment clarified that denial based solely on the lack of records for finalizing assessments was not valid, as assessments could be finalized later. The court distinguished the case from a High Court decision on the Customs Act, emphasizing the permissibility of provisional assessment under the Central Excise Act. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Mon, 16 Nov 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270097 The appeal challenged the denial of provisional assessment of goods under Rule 7 of the Central Excise Rules, 2002. The appellant's request for provisional assessment for the year 2009 was rejected due to alleged lack of cooperation in finalizing assessments from 1996 to 2008. The judgment clarified that denial based solely on the lack of records for finalizing assessments was not valid, as assessments could be finalized later. The court distinguished the case from a High Court decision on the Customs Act, emphasizing the permissibility of provisional assessment under the Central Excise Act. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270097