2001 (8) TMI 199

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....Jyoti Balasundaram, Member (J)]. - For reasons recorded below we waive the predeposit of Rs. 4.5 lakhs directed to be paid as differential duty on finalisation of provisional assessment and proceed to dispose of the appeal itself after hearing the ld. DR. 2. The final assessment order dt. 10th May 2000 was passed by the Commissioner for finalisation of provisional assessment for the period 1998....

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.... lower authority. We do not agree. Any decision or order passed under the Central Excise Act by Central Excise Officer lower in rank than the Commissioner of Central Excise may be appealed against the Commissioner of Central Excise (Appeals), in terms of Section 35(1) of the Act. Since final assessment order is an order which affects rights of parties it falls within the scope of appealable order.....