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2023 (12) TMI 115 - CESTAT ALLAHABADDenial of permission to make assessment provisional for the period from January, 2017 to June, 2017. The main reason for denial is para 2.2 Chapter 3 Part IV of CBEC Manual which provides “the permission is issue based and party based and therefore permission cannot be granted on general basis for provisional assessment”. HELD THAT:- Provisional assessment is made for the reason that value are rate of duty could not have been determined finally at the time of clearance. In the present case admittedly the value of the goods cleared is not determined at the time of clearance that the assessments are made provisionally so that the differential duty would be recovered on finalization of the assessment. The definition of relevant date as per Section 11A provides that the relevant date would be date of final adjustment of duty on the finalization of assessments. In the present case, there are no action being taken by the revenue after having denied the permission to make assessments provisional to demand the duty in respect of the clearances made within the prescribed time limit as per Section 11A. In case the submission of the revenue is agreed to, appellant would without even a notice issued under Section 11A within the prescribed time limit whatsoever payments made by the appellant on finalization of assessment could not have been recovered. Provisional assessment is a facility to the revenue to keep the assessments alive and not to the person claiming for provisional assessment which is on account of the reason that the correct value for rate could not have been determined. The issue involved in the present case has become inconsequential. The counsel for the appellant submits that they have from the date of clearance in 2017, in all the cases, the case, determined the final value and paid the differential duty along with the interest as has been held by the Hon’ble Apex Court in BHARAT HEAVY ELECTRICALS LTD. VERSUS COMMR. OF CUS. & C. EX., KANPUR [2023 (2) TMI 181 - SUPREME COURT]. On payment of differential duty along with interest on finalization of value subsequent to the clearance of goods, no further action is due against the appellant except in case where the duty has been short paid, for any reason in pursuance of the impugned order which otherwise by the lapse of time has become inconsequential. The appeal filed by the appellant is in-fructuous but for the statistical purposes the appeal is allowed.
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