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2018 (8) TMI 413 - CESTAT ALLAHABADProvisional Assessment - want of data on cost of transportation, which is requirement of Rule 5 of the said Rules - Held that:- After ordering Provisional Assessment for want of data on cost of transportation subsequently Revenue cannot change its stand and order finalization of assessment by invoking the said Rule 7 - the impugned Order-in-Appeal is not sustainable. The issue is required to go back to the Original Authority for re-calculation of duty - appeal allowed by way of remand.
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