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2024 (3) TMI 452 - AT - Central ExciseOrder for provisional assessment on quarterly basis and on the basis of CAS-4 certificate for a particular quarter - presumptive order - HELD THAT:- There is a loss to understand how learned Commissioner (Appeals) has come to a conclusion that the said observations were on the basis of fact because there is no supporting data available either in the orders ordering provisional assessment nor is it available anywhere in the order passed by Commissioner (Appeals). The impugned order is a presumptive order - impugned order is set aside - appeal allowed.
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