2017 (11) TMI 1507

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....d storage in various places. They stored and cleared the petroleum products, which are liable to Central Excise duty based on Administered Price Mechanism. The dispute in the present appeal relates to the period 01.03.1994 to 02.07.1996, with regard to addition of certain charges in the assessable value. These charges are State Cess charges, Retail Pump Outlet Charges, Storage charges and Railway Siding Charges. The Board clarified vide their Circular, dated 21.06.1996 that these charges are to be added in the assessable value of the petroleum products. Thereafter, Revenue initiated proceedings against the appellants to demand and recover differential duty for the past clearances. The issue now in contest in the third round of litigation is....

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.... B-16 bond cannot substantiate the claim of the Revenue that the assessment was provisional in the absence of either a request of the assessee or order under Rule 9B by the competent officer. He relied on various decided cases in support of his  contention. 3.   The learned Authorised Representative reiterated the findings of the lower authorities and submitted that the existence of B-16 bond has to be inferred as existence of provisional assessment. 4.   We have heard both side and perused the records. 5.   We are not in agreement with the observations of Commissioner (Appeals) to the effect that even though no order under Rule 9B, the assessment can be considered as provisional in view of volunt....