TMI Blog2016 (12) TMI 1871X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisional assessments. We also find that in Rule 9 B there is no provision of issuance of show cause notice or for granting any opportunity of personal hearing before the finalization of provisional assessment. Needless to mention that Rule 9B is pertaining to provisional assessment. But before us the dispute is regarding finalization of the assessment. When it is so, it appears that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellant is engaged in clearing yarn from its factory to depots on provisional assessment basis. The period of dispute in the present appeal is January 1998 to August 1998. 3. On 14.09.1998 and 02.12.1998 orders for finalization of provisional assessment were passed. On 16.02.1999 show cause notice were issued for demand of duties. The reply was submitted by the appellant on 25.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri Yogesh Agarwal, A.R. for the respondent. 8. After hearing both the parties and on perusal of record, it appears from the impugned order that there is no provision of issuance of show cause notice or granting any opportunity of personal hearing before the finalization of the provisional assessments. We also find that in Rule 9 B there is no provision of issuance of show cause notice or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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