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2018 (8) TMI 781 - AT - Central ExciseFinalization of provisional assessment - 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 is no more res-integra since it has been decided by this Tribunal in appellants own case M/S UAL UTTAR PRADESH VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [2018 (8) TMI 413 - 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 Adjudicating authority with a direction to finalize the assessment by resorting to provisions of Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, after setting aside the impugned order - appeal allowed by way of remand.
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