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TMI Blog2014 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... of the excisable goods or determine of the rate of duty applicable thereto, he may request the Assistant Commissioner of Central Excise in writing giving reasons for payment of duty on provisional basis and the Assistant Commissioner may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him.” If such permission is granted, the rule provides f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case where assessee is unable to determine the correct amount of duty or correct rate of duty and also does not opt for provisional assessment - Decided against Revenue. - Appeal No.E/85280/14 - Final Order Nos. A/283-284/2014-WZB/C-II(EB) - Dated:- 1-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri B S Meena, Addl. Commissioner (AR) JUDGEMENT Per: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal memorandum. 3. None appeared for the respondent M/s Finolex Cable Ltd. 4. We have perused Rules 7 of the Central Excise Rule, 2002. Sub-rule (1) of such Rules states that where the assessee is unable to determine the value of the excisable goods or determine of the rate of duty applicable thereto, he may request the Assistant Commissioner of Central Excise in writing giving reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise, find that self-assessment is not in order, the assessee may be asked for all necessary documents, records or other information for issue duty demand for differential duty, if any, after conducting proper inquiry and in case the assessee fails to provide the records/information, 'best judgment' method may be adopted to demand the duty. Thus, both the Rule and instructions issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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