TMI Blog2008 (3) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. Heard both sides on the stay petition. 2. The applicant was procuring raw material which was assessed provisionally at the supplier s end and hence was unable to finally determine the assessable of the excisable goods at the time of clearance and accordingly asked for provisional assessment and the goods were being provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss payments should be adjusted towards the short payments and only the net amount, if any payable, should be recovered from them or they should be entitled to refund if any excess amount paid by them. 6. The methods suggested by the Department i.e. invoice-wise finalization appears to be cumbersome both from the officers point of view and from the point of view of the assessee. Prima facie, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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