2015 (12) TMI 1401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S L Hasija, Supdt (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. YDB/375/RGD/2010 dated 30.5.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai - II. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and the assessment are now being undertaken for finalizing the provisional assessment. It is his submission that the lower authorities were in error in interpreting the provisions of Rule 7 of the Central Excise Rules, 2002. 6. The learned AR would reiterate the findings of the first appellate authority and also relies upon the judgment of the Hon'ble High Court of Kolkata in the case of Sac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise 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. It can be seen from the above reproduced Rule that Legislature intent is very clear inasmuch as regards the provisional assessment is concerned, which is indicative that the Assistant Commissioner or the Dy. Commiss....