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Commr. of C. Ex. & S.T., Durgapur Versus Shyam Steel Industries Ltd.

2016 (4) TMI 193 - CALCUTTA HIGH COURT

Provisional assessment in terms of Rule 7 of the Central Excise Rules, 2002 - Held that:- 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 circumstances of the case and the submission advanced, no order is passed on this appeal.

Accordingly, Deput .....

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in support of their contentions and the Deputy Commissioner in his reasoned order shall deal with the same. - APO No. 337 of 2015, W.P. No. 299 of 2015 and G.A. No. 2665 of 2015 - Dated:- 9-9-2015 - Soumitra Pal and Mir Dara Sheko, JJ. Shri P.K. Roy, K.K. Maiti, Dr. Samir Chakraborty and Sanjay Bhowmick, Advocates, for Appearing Parties. ORDER The Court : Since necessary documents and orders are annexed to the application and to the Memorandum of Appeal and are before the Court, by consent .....

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le Judge had allowed the writ petition in terms of prayer (a) thereof. Prayer (a) of the writ petition is as under : A writ of and/or order and/or direction in the nature of Mandamus commanding and directing the respondents and each of them, their servants and/or agents to allow clearance of excisable goods manufactured/to be manufactured by the petitioners under provisional assessment in terms of Rule 7 of the said Rules and to refrain from refusing to allow such clearance on provisional basis .....

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4. Dr. Chakraborty submits that since the applications for provisional assessment under the said Rule were kept pending and were not informed about filing of any stay application in the appeal filed before CESTAT, the respondents were compelled to file writ petition to allow clearance of goods on provisional assessment and for payment of duty on provisional basis under Rule 7 of the Rules. Submission is that since adequate reasons have been given in support of the impugned order passed, no .....

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