2001 (5) TMI 384

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..../Shri V. Lakshmikumaran and M.P. Devnath, Advocates, for the Respondent.  [Order per : Justice K. Sreedharan, President]. -  This is an appeal at the instance of the Revenue. 2. The assessee was aggrieved by the Order of provisional assessment passed by the adjudicating authority. The Order of the adjudicating authority dated 7-1-1999 was taken up in appeal before the lower....

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....sing authority to issue SCN before making provisional assessment. Issue of Show Cause Notice before passing provisional assessment was not warranted by any of the provisions of the Central Excise Act or the Rules framed thereunder. 4. It is true no provision in the Act or the Rules contemplate issue of Show Cause Notice before making an order for provisional assessment. But when the basis ....