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2017 (6) TMI 529 - AT - Central ExciseProvisional assessment or not? - Rule 9B of Central Excise Rules, 1994 - Held that: - The said Rule 9B of Central Excise Rules, 1994 provides for provisional assessments for want of information such as value for assessment. The provision is made under the said Rule 9B of Central Excise Rules, 1994 for provisional assessments only when at a particular point of time the value to be determined for arriving at Central Excise duty payable when the rate of duty is ad-valorem is not known. The date on which the Assistant Commissioner, Central Excise, Division-III, Ghaziabad passed Order-in-Original dated 13/12/2005, the Jurisdictional Central Excise Officer was having entire information in respect of the value of the goods to arrive at duty payable for the Financial Years 1998-99 to 2000-01. Therefore, there was no need on 13/12/2005 to examine the said issue for invocation of provisions of said Rule 9B of Central Excise Rules, 1994. Appeal allowed - decided in favor of appellant.
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