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2019 (4) TMI 997 - AT - Central ExciseRejection of request for provisional assessment - Rule 7 of the Central Excise Rules 2002 - Order passed without issuance of SCN - Principles of natural justice - Valuation as per Rule 4(1)(b) of the Central Excise Act, 1944 - appellant was not aware of the various discounts offered by the CEAT - job-work - HELD THAT:- Provisional assessment has been allowed to various dealers of the CEAT and those orders have also been placed on record by the appellant which clearly shows that in the facts and circumstances of the appellant, provisional assessment is required because the actual price to be realized from the customer is not known on account of the fact that the CEAT offers various categories of discounts to its customers. Denial of provisional assessment by both authorities is not in accordance with law - appeal allowed - decided in favor of appellant.
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