TMI BlogProvisional assessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... he case may be, in writing giving reasons for payment of duty on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. (2) The payment of duty on provisional basis may be allowed, if the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that the period specified in this sub-rule may, on sufficient cause being shown and the reasons to be recorded in writing, be extended by the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] for a further period not exceeding six months and by the 3 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 6th February, 2015 [due date under sub-rule (1) of rule 8 ], a further duty of ₹ 9000 is paid on the 15th April, 2015, and on the same day the documents for final assessment are submitted by the assessee. Final assessment order is issued on the 18th June, 2015, assessing the duty payable on goods as ₹ 15000, and consequently the assessee pays a duty of ₹ 1000 on the 30th Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant, if such amount is relatable to- (a) the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person; or (b) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person. --------------------------------------------- Notes:- 1. Omitted vide Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee shall be liable to pay interest on any amount payable to Central Government, consequent to order for final assessment under sub-rule (3), at the rate specified by the Central Government by notification issued under section 11AA 1 [******] of the Act from the first day of the month succeeding the month for which such amount is determined, till the date of payment thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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