2024 (7) TMI 922

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....ay , Authorised Representative for the Appellant Mr.Abhijit Biswas , Advocate for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein the ld.Commissioner (Appeals) allowed the application of the respondent for provisional assessment under Rule 7 of the Central Excise Rules, 2002. 2. The facts of the case are that the respondent filed an appl....

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....he Central Excise Rules, 2002, holding that the entire production of coal made by the respondent for captive mines of DVC is supplied to M/s DVC and the mine has been allotted DVC and not to the respondent, who does the job of producing, sizing and transportation the coal from DVC captive mines to DVC power station as detailed in terms and condition under the head "Price" in the Article 6 of the j....

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.... to determine the grade of coal at their end. In fact, the respondent should have testing facility to find out the grade of coal, thereafter, to determine the value. In that circumstances, it is prayed that the impugned order is to be set aside. 4. Heard the ld.A.R. for the Appellant-Revenue and the ld.Counsel for the respondent. 5. We find that it is agreed that at the time of clearance of coal....