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2012 (9) TMI 495 - CESTAT, KOLKATADisallowance of provisional assessment in terms of Rule 7 of Central Excise Rules - Held that:- As the appellant manufacture and clear more than 1000 varieties of printing ink which are sold from the depots and due to variety of factors such as market forces, competition, quality and the quantity taken up by the purchaser, they are not able to determine the greatest aggregate value of the goods in terms of the Valuation Rules - thus considering genuine difficulties in ascertaining the normal transaction value for goods cleared there was no reason for disallowing the facility of provisional assessment as also the appellant is enjoying such facility of provisional assessment in respect of similar products cleared from their factory at Mumbai - in favour of assessee.
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