2012 (9) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....DEBNATH, ADVOCATE FOR THE RESPONDENT(S).   Per Shri S.K.Gaule   Heard both sides.   2. The Appellant filed this Appeal against the Order-in-Appeal No.06/KOL-VI/2012 dated 20.02.2012, whereby the learned Commissioner (Appeals) has set aside the lower Adjudicating Authority s Order allowing the provisional assessment.   3. Briefly stated facts of the case are that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal.   4. The contention of the Revenue is that the learned Commissioner (Appeals) has allowed the provisional assessment mainly on two grounds that (a) the assessee cleared more than thousand variety of printing inks which are sold from the depots; and (b) the assessee was enjoying the facility of provisional assessment in respect of similar products cleared from their factory at Mumbai. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is the contention of the Revenue that the impugned Order passed by the Commissioner (Appeals) is not valid and maintainable in law.   5. The contention of the learned Advocate appearing for the Respondent is that the fact that they are manufacturing nearly 1000 varieties of printing inks, is not in dispute. The contention is that in terms of the Valuation Rules, it is not possible to deter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the normal transaction value. I find considerable force in the contention of the appellant that they have genuine difficulties in ascertaining the normal transaction value for goods cleared from the factory. Thus, there was no reason for disallowing the facility of provisional assessment to the appellant. I also take note of the fact that the appellant is enjoying such facility of provisional a....