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M/s Castrol India Ltd. Versus Commissioner of Central Excise, Raigad

2015 (12) TMI 1401 - CESTAT MUMBAI

Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - Held that:- Legislature intent is very clear inasmuch as regards the provisional assessment is concerned, which is indicative that the Assistant Commissioner or the Dy. Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis. There cannot be any other view from the plain reading of the provisions as reproduced herein above. In the c .....

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ing the provisions assessment of duty on direction of the proper officer. That is to 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. - Decided in favour of assessee. - Appeal No. E/1776/10 - .....

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of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002. 4. The brief facts filtering out to unnecessary details are that the appellant sought for provisional assessment for the year 2009 by a letter dated 28.1.2009. The adjudicating authority by Order-in-Original dated 8.4.2009 rejected the request for provisional assessment only on the ground that the appellant assessee had not cooperated with the authorities for finalizing the provisional assessment from the earlier pe .....

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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 Sachin Bhupendra Desai Vs. Union of India - 2009 (240) ELT 360 (Cal) for the proposition that the provisional assessment and clearance on payment of duty is not on absolute right. 7. I have considered the submissions made by both the sides. I fi .....

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