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2018 (3) TMI 336 - AT - Central ExciseLevy of duty on yarn manufactured and captively consumed - provisional assessment - scope of SCN - Held that: - for provisional assessment, there should be a proper order under rule 9B by the Revenue and the endorsement on RT-12 return to the effect that the assessment is provisional would not suffice for making the assessee liable for payment of duty. In fact the Revenue never directed the Appellants to execute the bond with any security or surety or such conditions that the Collector may approve for the provisional assessment of the goods under Rule 9B. In such case, the assessment was not provisional in terms of Rule 9B. The order under rule 9B towards provisional assessment has not been issued and in that case it cannot be said that the goods were assessed provisionally. Further, no SCN was issued by the Revenue in terms of Section 11A to the Appellant for recovery of duty - Once the Revenue did not issue any SCN u/s 11A, no demand could have been made from the Appellant. It is only under Section 11A that demands can be raised against assessee. The Revenue, having failed to issue any show cause notice, now cannot take the shelter of the bond executed by the Appellant in terms of the order passed by the Hon'ble Delhi Court. In absence of provisional assessment order, the demand of duty made against the Appellants is not sustainable. Appeal allowed - decided in favor of appellant.
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