TMI Blog2016 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the writ petition in passing order in terms of prayer (a) of the writ petition. Therefore, considering the facts and circumstances of the case and the submission advanced, no order is passed on this appeal. Accordingly, Deputy Commissioner of Central Excise and Service Tax, Durgapur, the proforma respondent No. 3 is directed to dispose of the application for provisional assessment filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andum of Appeal and are before the Court, by consent of Mr. Maiti, learned advocate for the appellant and Dr. Chakraborti, learned advocate for the respondent, the appeal is treated as on day s list and is taken up for hearing. 2. This appeal has been preferred against the order dated 19th June, 2015 passed by the learned Single Judge in W.P. No. 299 of 2015 [M/s. Shyam Steel Industries Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisable goods manufactured or goods to be manufactured by them under provisional assessment in terms of Rule 7 of the Central Excise Rules, 2002, the appeal, which has been filed from the order passed by the Commissioner of Central Excise (Appeals) by the Department before the Customs, Excise and Service Tax Appellate Tribunal, will be jeopardized. 4. Dr. Chakraborty submits that since the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period for provisional assessment under Rule 7 of the Rules, which are also pending. 7. In our view, since Rule 7 gives right to the assessee to apply for provisional assessment and for payment of duty on provisional basis, the learned Single Judge was justified in allowing the writ petition in passing order in terms of prayer (a) of the writ petition. Therefore, considering the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall not prevent the CESTAT to proceed with the appeal and the appeal may be disposed of preferably within a period of eight weeks from the date of presentation of the copy of the certified copy of this order without being influenced by any of the observations made in this order or passed by the learned Single Judge. 10. The appeal is disposed of. Accordingly, the application is also dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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