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TMI Blog2017 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the provisions of law. There is no deliberate delay or latches on the part of the appellant-assessee, in approaching the Revenue for finalization of the assessment. Accordingly, I allow these appeals with directions to the concerned Assistant Commissioner to finalize the Provisional Assessment under the provisions of Rule 7 of Central Excise Rules, 2002 - appeal allowed by way of remand. - E/2113-2124/2009 -EX[SM] - A/70036-70047/2017 - Dated:- 25-11-2016 - Mr. Anil Choudhary, Member (Judicial) Shri S.P. Ojha, Consultant, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER The present batch of appeals are filed by the appellant - M/s ITI Limited, against Orders-in-Appeal, more-fully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.2,022,685.00/- Rs.40,455.00/- 8 E/2120/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.1,071,338.00/- Rs.21,429.00/- 9 E/2121/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.6,976.00/- Rs.140.00/- 10 E/2122/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.2,07,557.00/- Rs.4,151.00/- 11 E/2123/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.1,599.00/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereto SCN dated 20.12.2007 was issued as it appeared to revenue that the claim for finalization of assessment and refund was time barred under the provisions of Section 11 B of the Central Excise Act, 1944. It was also observed that the appellant appears to have not made any request for granting Provisional Assessment during the relevant period. The SCN was contested on the merits, vide Order-in-Original dated 31.01.2008, the claim for provisional assessment to finalize and refund was rejected as time-barred under section 11 B of the Central Excise Act, 1944. Observing that in view of the new Rules with effect from 01.07.2001, the permission granted under the old Central Excise Rules, 1944 was no longer effective and thus the refund under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit the details to the Department to finalize assessment within the period of six months. Further stating that ITI had admittedly got permission from Chief Commissioner though dated 01.07.2006 to file the necessary details/documents for finalization of provisional assessment beyond the statutory time limit. It is accordingly urged by learned counsel that under the facts and circumstances, the provisional assessment should have been finalized and upon finalization, the refund should have been granted subject to verification. 5. The learned A.R. for Revenue relies on the impugned order. 6. Having heard the rival contentions, I hold that under the provisions of section 38A (c) the provisional assessment permission granted under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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