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2018 (1) TMI 427 - CESTAT NEW DELHIJurisdiction - power of Superintendent to finalize provisional assessment - provisional assessment finalized in November, 2006 itself - Held that: - Finalization of provisional assessments is within the powers of Assistant/Deputy Commissioner in terms of Rule 6 (6) of Service Tax Rules, 1994. The endorsements of the Superintendent, though refers to an approval by the Deputy Commissioner, cannot be considered as finalization of provisional assessment - The assessment has to be done by the Assistant Commissioner in his name and signature. The same cannot be delegated to the Superintendent. Belated order of finalization - Held that: - the Central Excise provisions for finalization of provisional assessment do have limit of six months for such finalization form date of furnishing the particulars by the assessee - the present order has been issued much belatedly - In any case, the duty payments as already deposited by the appellants have found to be correct. There is no grievance regarding any demand for extra payment or liability that was put on appellant on such finalization. Appeal dismissed.
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