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TMI Blog2015 (12) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S L Hasija, Supdt (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. YDB/375/RGD/2010 dated 30.5.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai - II. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the assessment are now being undertaken for finalizing the provisional assessment. It is his submission that the lower authorities were in error in interpreting the provisions of Rule 7 of the Central Excise Rules, 2002. 6. The learned AR would reiterate the findings of the first appellate authority and also relies upon the judgment of the Hon'ble High Court of Kolkata in the case of Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. It can be seen from the above reproduced Rule that Legislature intent is very clear inasmuch as regards the provisional assessment is concerned, which is indicative that the Assistant Commissioner or the Dy. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say when an import takes place, assessee cannot claim provisional assessment as matter of right. While the Central Excise Act and the Rules made thereunder (the provisions of Rule 7) which are reproduced herein above, authorized the Assistant Commissioner or Dy. Commissioner of Central Excise to allow the clearance of the goods on provisional assessment. 8. In view of the above, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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