2016 (8) TMI 780

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..... Narsimhan, Advocate For the respondent: Ms. Kanu Verma, DR ORDER The order is directed against the Order-in-Appeal dated 28/08/2008. The appellant is engaged in the manufacture of processed man made fabrics falling under Chapter 55 of the Central Excise Tariff. Provisional Assessment under Rule 7 of the Central Excise Rules, was resorted to finalize the value of their finished products.....

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.... 3.  Ld. DR reiterated the findings of the authorities below. 4.  On careful consideration of the issue before us, we find that the issue is no longer res-integra. It is well settled that at the time of finalization of provisional assessment, the same is applicable to the entirety of the goods and to arrive at final duty liability, adjustment of excess duty paid to the short payment ....