TMI Blog2024 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... equence to valuation for levy of duties of central excise. Even after elapse of over a decade, the dispute over the consideration does not appear to have attained finality. The appellant, doubtlessly, is holding fast to the stand that the revised value is the actual value. Assuming of a contrary stand to question the finalization of provisional assessment is not acceptable. Therefore, the claim of transaction value having been overlooked to insinuate provisional assessment that would have the outcome of charging duty on enhanced consideration, which included elements that did not form part of the price, does not appear to be tenable. There are no reason to interfere with the rejection of the appeal of M/s Crompton Greaves Ltd by the first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Ltd encountered a problem of resistance to billing for price variation built upon formula conceptualized by Indian Electrical Engineering Manufacturers Association (IEEMA) and consequent dispute with central excise authorities on duty liability. It was reported that their negotiations with the recalcitrant customer did not make headway compelling suit before courts and despite which the assessment, made provisional on clearance of goods valued at ₹ 11958293 between January and March 2011, was taken up for finalization without prescribed ascertainment entailed upon judicial resolution. Learned Counsel argued that resort to provisional assessment was unnecessary and that, though they were ready for regular assessment on transaction va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 7 of Central Excise Rules, 2002, we entertain no doubt that assessment may be rendered provisional only at the instance of, and subject to justification evident in request from, the assessee. Hence, the allegation of the assessee that jurisdictional central excise authorities did forced them in that direction is quite grave. However, on perusal of the correspondence cited by the appellant as evidence of such compulsion, we find it to be nothing but advice from the jurisdictional central excise authorities and not to amenable to construing in support of the allegation. No evidence of protest against resort to rule 7 of Central Excise Rules, 2002 is on record to conclude that provisional assessment lacked in initiative from the assessee. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them with a period of six months from the date of communication of the order of provisional assessment. (d) The assessee will pay the difference between the amount of duty as may be finally assessed and the amount of duty provisionally assessed along-with interest at appropriate rate as per provisions of Rule 7 of Central Excise Rules 2002. in order of the original authority that a request was, indeed, made for provisional assessment which must, in the absence of any evidence to the contrary, be presumed to be at the instance of the appellant. 5. Turning to the charge of incorrect, and hasty, finalization of assessment, it is on record that the appellant is in legal wrangle with the customer of the impugned goods over the correct price to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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