2008 (1) TMI 212

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.... of Commissioner (Appeals) which has upheld the order of Asst. Commissioner denying the appellant provisional assessment sought by them under Rule 7 of the Central Excise Rules, 2002. It is the appellant's case that the price of their product Asbestos Cement Sheets is highly fluctuating in the market and accordingly they are unable to determine price thereof unless and until the product is sold an....

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.... which the goods are ultimately sold In view of this their request for provisional assessment should not have been denied. 2. I have heard both sides and considered the submission. I find that the provisions relating to provisional assessment are contained in Rule 7 of Central Excise Rules, 2002 which states that "where the assessee is unable to determine the value of excisable goods or determi....