2017 (6) TMI 529

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.... Shri Harsh Gupta, Advocate, for Appellant Shri Sandeep Kumar Singh, Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by appellant, M/s Pankaj Gas Cylinders Ltd. is directed against Order-in-Appeal No.100-CE/GZB/2006 dated 20/07/2006 passed by Commissioner of Customs & Central Excise (Appeals), Ghaziabad. 2. The brief facts of the case are tha....

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.... of Central Excise Rules, 1994, and therefore, appellants requested to treat assessments for the Financial Years 1998-99 to 2000-01 as provisional is rejected. Being aggrieved, the appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No.100-CE/GZB/2006 dated 20/07/2006, wherein he has held that since the provis....

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....s of both impugned Order-in-Appeal & Order-in-Original, we find that the Original Authority did not properly understand the provisions of said Rule 9B of Central Excise Rules, 1994. The said Rule 9B of Central Excise Rules, 1994 provides for provisional assessments for want of information such as value for assessment. The provision is made under the said Rule 9B of Central Excise Rules, 1994 for p....

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....peal & Order-in-Original are bad in law. We set aside the impugned order and direct the Original Authority to finalize the assessments for the Financial Years 1998-99 to 2000-01 within a period of 90 days from the date of receipt of copy of this order. It is needless to mention that on finalization of assessments if it is found that the duty paid was in excess of amount payable on finalization the....