TMI Blog2014 (7) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P R Chandrasekharan: This appeal has been filed by the Revenue against Order-in-Appeal No. PUN-EXCUS-001-APP-124-13-14 dated 22.10.2013 passed by the Commissioner of Central Excise (Appeals), Pune I. Vide the impugned order, the lower appellate authority has set aside the order of provisional assessment No. P-1/Dn.III/CX.03/2012-13 dated 17.01.2013 passed by the Assistant Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of duty on provisional basis and the Assistant Commissioner may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. If such permission is granted, the rule provides for execution of a Bond by the assess with such surety or security as the said Assistant Commissioner may specify. The Rule further provides that where the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eon 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. 5. In these circumstances, we do not find any infirmity in the order passed by the learned lower appellate authority. Accordingly, we dismiss the appeal filed by the Revenue as unsustainable in law. (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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