Central Excise - Provisional Assessment - Procedure & Monitoring System -Reg.

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.... goods in terms of Section 4 of the Act on account of non-availability of any document or any informations;or (2)    Where the assessee is unable to determine the the correct classification of the goods while filing the declaration under Rule 173B.1.1 The proper officer may also direct for resorting to provisional assessment in case he finds that self assessment in not in order and he decides to conduct further inquiry. 1.2 A 'deeming provision has been made to the extent that from the date of filing of request for provisional assessment to the date of decision of proper officer, the assessment will 'deemed to be provisional', so as to enable the assessee to furnish his 'provisionally' assessed return within the st....

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....mation and documents within the time specified by the Asstt. Commissioner in his order, so as to enable the proper officer to finalise the provisional assessment.2.4 On receipt of the request, the Assistant Commissioner will immediately examine it, if necessary, in consultation with the concerned Range Officer, to as certain whether Provisional Assessment is necessary at all. If the reasons/ grounds are not sufficient, he may ask the assessee to appear before him on an appointed day and time, and if he is satisfied that Provisional Assessment is not necessary, he may pass a reasoned order rejecting the same and also ordering the rate of duty or the value, to be applied by the assessee. Accordingly, any Provisional Assessment made under....

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...., the Divisional as well as the Range Officer will keep a strict vigil on such cases with the help of 'Provisional Assessment Register' - In the format (copy enclosed as Annexure-I) prescribed by DGI vide letter F.No. 585/2/96- dt. 29.8.96. Divisional MTR should also correctly reflect the position of provisional assessment. 3.1 The Commissioner will personally monitor the cases beyond three months and specially those pending beyond 6 months and make all out efforts for early finalisation of case involving large amounts and those being kept pending unececessarly. It is seem that a large number of cases are pending for want of information from the assessees, for want of test report or further enquiry. Cases pending for want of informa....