2001 (3) TMI 499

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..... [Order]. These appeals of the Revenue are directed against a common order passed by the Collector (Appeals). As per the impugned order, the Learned Collector (Appeals) held that the proper officer to make an order of provisional assessment was the Assistant Collector and, therefore, the orders of assessment of RT-12 returns passed by the Range Superintendent of Central Excise were unsustaina .....

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..... On this basis, Learned Consultant has prayed for rejecting these appeals. 3. It is fairly conceded by the learned DR that the provisional assessment of Central Excise duty is governed by the provisions of sub-rule (1) of Rule 9B. If that be the case, the proper officer to make provisional assessment under the said provisions is an officer of Central Excise of not below the rank of Assistant Coll .....

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