https://www.taxtmi.com/caselaws?id=378553 The Tribunal found the denial of provisional assessment under Rule 7 of the Central Excise Rules, 2002 to be legally incorrect. The appellant, engaged in tire manufacturing on a job-work basis, faced discrepancies in treatment compared to other job workers of CEAT. The impugned order contained contradictory observations on the appellant's ability to ascertain goods' prices. The Tribunal held that the denial lacked legal sustainability and violated principles of natural justice. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant's request for provisional assessment. en-us Fri, 12 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378553 The Tribunal found the denial of provisional assessment under Rule 7 of the Central Excise Rules, 2002 to be legally incorrect. The appellant, engaged in tire manufacturing on a job-work basis, faced discrepancies in treatment compared to other job workers of CEAT. The impugned order contained contradictory observations on the appellant's ability to ascertain goods' prices. The Tribunal held that the denial lacked legal sustainability and violated principles of natural justice. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant's request for provisional assessment. Case-Laws Central Excise Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378553