TaxTMI 
TaxTMI 
Provisional assessment
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....ting giving reasons for payment of duty on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. (2) The payment of duty on provisional basis may be allowed, if the assessee executes a bond in the form pre....
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....ay, on sufficient cause being shown and the reasons to be recorded in writing, be extended by the 3[Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] for a further period not exceeding six months and by the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be] for such further period as he may dee....
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....uty of ₹ 9000 is paid on the 15th April, 2015, and on the same day the documents for final assessment are submitted by the assessee. Final assessment order is issued on the 18th June, 2015, assessing the duty payable on goods as ₹ 15000, and consequently the assessee pays a duty of ₹ 1000 on the 30th June, 2015, then no interest shall be payable on ₹ 5000, interest shall be....
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....idence of such duty to any other person; or (b) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person. --------------------------------------------- Notes:- 1. Omitted vide Notification No. 22 /2012--Central Excise (N.T.) dated 30/03/2012, before it was read as:- "or section 11 A". 2. Substituted vide Notification No. 2 / 2013-Central E....