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2017 (9) TMI 875 - CESTAT CHENNAIConcessional Rate of Duty - N/N. 26/1999-Cus. dated 28.02.1999 - imported as well as indigenous Kerosene used in the manufacture of Linear Alkyl Benzene (LAB) - provisional assessment - whether on the failure of the assessing authority in getting the full matter verified to his satisfaction before issuing final order, the Revenue can assert that the appellants deliberately mis-represented the facts to claim ineligible concession? - Held that: - Apparently based on the documents on actual consumption, the percentage may vary. There is a mixed storage of indigenous as well as imported kerosene. The appellants followed accounting which is later found to be not acceptable to Revenue. The question is not about the correctness of the accounts. It is about verification to be done by the assessing authority before issuing speaking order on finalization of provisional assessment. The original authority had applied his mind and passed a speaking order. It is not open for starting a fresh proceeding without reviewing the said order for further appeal - appeal allowed - decided in favor of appellant.
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