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TMI Blog2017 (11) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... and cleared the petroleum products, which are liable to Central Excise duty based on Administered Price Mechanism. The dispute in the present appeal relates to the period 01.03.1994 to 02.07.1996, with regard to addition of certain charges in the assessable value. These charges are State Cess charges, Retail Pump Outlet Charges, Storage charges and Railway Siding Charges. The Board clarified vide their Circular, dated 21.06.1996 that these charges are to be added in the assessable value of the petroleum products. Thereafter, Revenue initiated proceedings against the appellants to demand and recover differential duty for the past clearances. The issue now in contest in the third round of litigation is whether or not the appellants were asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue that the assessment was provisional in the absence of either a request of the assessee or order under Rule 9B by the competent officer. He relied on various decided cases in support of his contention. 3. The learned Authorised Representative reiterated the findings of the lower authorities and submitted that the existence of B-16 bond has to be inferred as existence of provisional assessment. 4. We have heard both side and perused the records. 5. We are not in agreement with the observations of Commissioner (Appeals) to the effect that even though no order under Rule 9B, the assessment can be considered as provisional in view of voluntary execution of a bond with a provisional asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification. The said decision was relied by the Apex Court in the case of Commissioner of Central Excise, Calcutta Vs Hindustan National Glass and Industries Ltd. reported in 2005 (182) E.L.T.12 (S.C.) and followed by the Hon'ble Madras High Court in the case of Super Rubber Works Vs Assistant Commissioner of Central Excise, Coimbatore-II reported in 2014 (300) E.L.T.322 (Mad.). 7. In view of the settled decisions of law as discussed above, we find that there is no supporting evidence to hold that there was provisional assessment during the material time. Accordingly, any demand for differential duty shall be restricted to the normal period in terms of section 11A of the Central Excise Act, 1944. Liability, if any, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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