TMI Blog2008 (1) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ating and often credit notes are issued to dealer after clearance of goods has been accepted by the adjudicating authority - authorities below are directed to permit the appellant to clear goods by allowing provisional assessment - E/590/2007-Mum - A/128/2008-WZB/C-II/(SMB), - Dated:- 18-1-2008 - Shri K.K. Agarwal, Member (T) [Order per] - This is an appeal against the Order of Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd such transaction value cannot be changed subsequently by issue of credit/debit note etc It is the appellant's contention that once the price is not ascertainable due to very nature of the goods, they have asked for provisional assessment and this request cannot be rejected as it is not the Revenue's case that the price recovered by them from the dealers is different from the one at which the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch value as may be specified by him." The Rules allow the assessee to make payment of duty on provisional basis where he is unable to determine the price of his products. It is not the Revenue's case that the value is determinable and the appellant has sought provisional assessment for reasons which are not genuine. The plea that the prices of asbestos sheets are highly fluctuating and often credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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