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TMI Blog2015 (12) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner or the Dy. Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis. There cannot be any other view from the plain reading of the provisions as reproduced herein above. In the case in hand, rejection of request of provisional assessment only for not providing the records to finalize assessment, cannot be a reason as the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of assessee. - Appeal No. E/1776/10 - Final Order No. A/3884/2015-WZB/SMB - Dated:- 16-11-2015 - M V Ravindran, Member (J) For the Appellant : Shri H Gandhi, Manager (Indirect Taxn) For the Respondent : Shri S L Hasija, Supdt (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. YDB/375/RGD/2010 dated 30.5.2010 passed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority also held the same view and rejected the appeal. 5. Learned Representative of the appellant would submit that they have provided all the records for finalizing the provisional assessment from 1996 onwards to the authorities and the assessment are now being undertaken for finalizing the provisional assessment. It is his submission that the lower authorities were in error in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable thereto, he may request the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, in writing giving reasons for payment of duty on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d AR on the decision of the Hon'ble High Court of Kolkata is totally misplaced as the same is in respect of the provisions of Section 18 of the Customs Act, 1962 asking the provisions assessment of duty on direction of the proper officer. That is to say when an import takes place, assessee cannot claim provisional assessment as matter of right. While the Central Excise Act and the Rules made t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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