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2018 (9) TMI 644 - HC - Central ExciseProvisional assessment finalized or not? - Whether the CESTAT was right in holding that the assessment was provisional and was not finalized for the relevant period? - Held that:- The impugned order of the Tribunal on the basis of the record available before it, and on the appreciation of the same, has rendered a finding of fact that the Assessment during the relevant period were provisional. This finding of fact is not shown to be perverse in any manner. On the available facts, the view taken by the impugned order of the Tribunal is a possible view - this being a question of fact which is not shown to be perverse, would not give rise to any substantial question of law. Thus not entertained. Penalty - Held that:- Revenue, having specifically stated that the Revenue does not agitate the issue of penalty not being imposable even when the Assessment is provisional, renders the question academic in the present facts. Thus, not entertained. Appeal dismissed - decided against appellant.
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