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2018 (5) TMI 1347 - AT - Central ExciseFinalization of provisional assessment - no order has been passed allowing the appellant to opt for provisional assessment, in that circumstances provisional assessment cannot be finalised - Held that: - Appellant also executed bond and bank guarantee for provisional assessment and applied for finalisation of provisional assessment as appellant has acted with due diligence in opting for provisional assessment, merely a formal order for allowing provisional assessment has not been passed, cannot be a reason to hold that appellant was not allowed to clear goods on the basis of provisional assessment. Also, there was no demand notice was issued to the appellant to demand duty. In that circumstance, Commissioner (Appeals) fell in error in confirming the demand against the appellant. Appeal allowed - decided in favor of appellant.
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