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2018 (9) TMI 1196 - CESTAT ALLAHABADFinalization of Provisional assessment - Stock Transfer to Depots - Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Since the information in respect of such goods such as the cost of transportation from the factory to where the sale took place was not known in advance, Provisional Assessment was done. Held that:- The issue decided in appellant own case M/S UAL UTTAR PRADESH VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [2018 (8) TMI 781 - CESTAT ALLAHABAD], where it was 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. Matter remanded back to the Original Authority who shall re-determine either duty payable by the assessee or refund payable to the assessee by invoking provisions of the said Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.
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