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2014 (7) TMI 480 - AT - Central ExciseProvisional assessment - Commissioner set aside the order of provisional assessment on the ground that Rule 7 of the Central Excise Rule, 2002 does not provide for order of provisional assessment by the department and the said Rule deals with only the provisional assessment at the request of the assessee - Held that:- both the Rule and instructions issued thereon provides for assessment of duty finally in a case where assessee is unable to determine the correct amount of duty or correct rate of duty and also does not opt for provisional assessment. - Decided against Revenue. When the Central Excise officers, during the scrutiny or otherwise, find that self-assessment is not in order, the assessee may be asked for all necessary documents, records or other information for issue duty demand for differential duty, if any, after conducting proper inquiry and in case the assessee fails to provide the records/information, ‘best judgment' method may be adopted to demand the duty. Thus, both the Rule and instructions issued thereon provides for assessment of duty finally in a case where assessee is unable to determine the correct amount of duty or correct rate of duty and also does not opt for provisional assessment - Decided against Revenue.
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