9911796707
TMI Blog2017 (6) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1994 for provisional assessments only when at a particular point of time the value to be determined for arriving at Central Excise duty payable when the rate of duty is ad-valorem is not known. The date on which the Assistant Commissioner, Central Excise, Division-III, Ghaziabad passed Order-in-Original dated 13/12/2005, the Jurisdictional Central Excise Officer was having e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Commissioner of Customs Central Excise (Appeals), Ghaziabad. 2. The brief facts of the case are that the appellants were engaged in the manufacture of LPG Cylinders and supplied the said Cylinders to various Oil Companies. The prices at which the goods would be purchased by Oil Companies were not known in advance to the appellant. Therefore, for the Financial Years from 1993-94, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal through impugned Order-in-Appeal No.100-CE/GZB/2006 dated 20/07/2006, wherein he has held that since the provision of said Rule 9B of Central Excise Rules, 1994 were not followed by the appellants, the assessments could not be treated as provisional. 3. Heard the ld. Counsel for the appellants who has submitted that all the information required for finalization of assessments for the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation such as value for assessment. The provision is made under the said Rule 9B of Central Excise Rules, 1994 for provisional assessments only when at a particular point of time the value to be determined for arriving at Central Excise duty payable when the rate of duty is ad-valorem is not known. The date on which the Assistant Commissioner, Central Excise, Division-III, Ghaziabad passed Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on finalization of assessments if it is found that the duty paid was in excess of amount payable on finalization then the issue of refund of excess duty collected may also be examined. We also direct the appellant to submit a copy of this order immediately on receipt of the same to the Office of the Assistant Commissioner, Central Excise, Division-III, Ghaziabad. The appellants shall be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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