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2016 (4) TMI 193 - HC - Central ExciseProvisional assessment in terms of Rule 7 of the Central Excise Rules, 2002 - Held that:- Since Rule 7 gives right to the assessee to apply for provisional assessment and for payment of duty on provisional basis, the learned Single Judge was justified in allowing the writ petition in passing order in terms of prayer (a) of the writ petition. Therefore, considering the facts and circumstances of the case and the submission advanced, no order is passed on this appeal. Accordingly, Deputy Commissioner of Central Excise and Service Tax, Durgapur, the proforma respondent No. 3 is directed to dispose of the application for provisional assessment filed in terms of Rule 7 of the Rules within four weeks from the date of presentation of a copy of the certified copy of this order by passing a reasoned order in accordance with law, to be communicated to the parties after giving an opportunity of hearing. At the time of hearing, the parties are at liberty to rely on judgments and orders in support of their contentions and the Deputy Commissioner in his reasoned order shall deal with the same.
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