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2017 (11) TMI 1507 - AT - Central ExciseProvisional assessment - Rule 9B of Central Excise Rules, 1944 - case of appellant is that there is no order by the jurisdictional Assistant Commissioner in terms of Rule 9B - Held that: - even though no order under Rule 9B, the assessment can be considered as provisional in view of voluntary execution of a bond with a provisional assessment clause by the appellants - The said bond, a general purpose bond containing various obligations as can be seen from the title of the bond. On a plain reading of the bond, it is very clear that the bond can be invoked against the appellants, wherever there is an infringement of the undertaking. In fact, there were certain provisions which were not at all relevant to the appellants, for instance, fulfillment of proof of export etc. The said bond does not indicate automatically the existence of the provisional assessment. Admittedly, there was no order under Rule 9B by the Assistant Commissioner. There is no supporting evidence to hold that there was provisional assessment during the material time - any demand for differential duty shall be restricted to the normal period in terms of section 11A of the Central Excise Act, 1944 - appeal allowed in part.
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