2016 (4) TMI 193

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...., Dr. Samir Chakraborty and Sanjay Bhowmick, Advocates, for Appearing Parties. ORDER The Court : Since necessary documents and orders are annexed to the application and to the Memorandum of Appeal and are before the Court, by consent of Mr. Maiti, learned advocate for the appellant and Dr. Chakraborti, learned advocate for the respondent, the appeal is treated as on day's list and is ta....

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....refusing to allow such clearance on provisional basis and to act in accordance with law." 3. It is submitted by Mr. Maiti that in the event the writ petitioners/respondents are allowed clearance of excisable goods manufactured or goods to be manufactured by them under provisional assessment in terms of Rule 7 of the Central Excise Rules, 2002, the appeal, which has been filed from the orde....

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....he order passed by the Commissioner of Central Excise (Appeals), the Department has preferred appeal before the CESTAT which is pending. It also appears that the respondents herein have filed applications for the subsequent period for provisional assessment under Rule 7 of the Rules, which are also pending. 7. In our view, since Rule 7 gives right to the assessee to apply for provisional a....