Denial of Provisional Assessment u/r 7 Challenged Due to Department Delays in Finalizing Assessments.

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....Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - rejection of request of provisional assessment only for not providing the records to finalize assessment, cannot be a reason as the department in many cases have undertaken the exercise of finalizing the provisional assessment belatedly - AT....