2014 (12) TMI 272

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....R) JUDGEMENT Per: P R Chandrasekharan: This appeal has been filed by the Revenue against Order-in-Appeal No. PUN-EXCUS-001-APP-146-13-14 dated 25.11.2013 passed by the Commissioner of Central Excise (Appeals), Pune I. Vide the impugned order, the lower appellate authority has set aside the order of provisional assessment NO. V(87)15-64/Adj./2012-13 dated 25.03.2013 passed by the Assistant Commi....

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....giving reasons for payment of duty on provisional basis and the Assistant Commissioner may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him." If such permission is granted, the rule provides for execution of a Bond by the assessee with such surety or security as the said Assistant Commissioner may specify. The Rule further provides that w....