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TMI Blog2011 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... has observed that any steps taken in pursuance of the said circular shall be subject to the result of this writ petition - As such, it can be safely concluded that the rate of duty is not final - the appellate authority was justified in holding that the provisional assessment should be resorted to - The appeal filed by the Revenue is, accordingly, rejected. - E/1509/2010 - - - Dated:- 5-7-2011 - Mrs. Archana Wadhwa, Hon ble Member (Judicial) Dr. P. Babu, Hon ble Member (Technical) Adjournment request by the Assessee. Shri S.K. Mall, SDR for the Revenue. Per: Archana Wadhwa: Being aggrieved with the order passed by Commissioner(Appeals), Revenue has filed the present appeal along with Stay Petition. We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the assessee for provisional assessment mainly on the ground that the classification has been decided by the Board and he is bound by the circular issued by the Board. The adjudicating authority also held that the provisional assessment under Rule 7 of Central Excise Rules, 2002 cannot be allowed to the appellant because there is no dispute on the value of the goods and rate of duty since the classification has been decided by the Board. 3. Being aggrieved by the impugned order, the Unit filed the appeal with Commissioner(Appeals), Surat-II, who in turn set aside the Order-in-Original and directed that the assessee be allowed provisional assessment after execution of bond and bank guarantee as per the provisions of Para 2.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he final decision by Hon'ble High Court, the assessment would be held as provisional, subject to the assessee executing bond for full duty amount and bank guarantee equal to 25% of duty. 7. The said order of Commissioner(Appeals) is challenged before us on the ground that the provision of Rule 7 of Central Excise Rules, 2002 providing provisional assessment are applicable only if the assessee is unable to re-determine the rate of duty applicable. Inasmuch as, in the instant case, the Board s circular dt.29.6.10 issued under the provisions of Rule 37 B is binding on the assessee, there can be no dispute about the rate of duty and such resort to provisional assessment cannot be made. 8. We find no merit in the above contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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