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TMI Blog2017 (11) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... on of request for provisional assessment - rejection on the ground that earlier provisional assessment allowed ended in finalisation with the rejection claim of the appellant for the discounts claimed - Held that: - for the calendar year 2006 also, the assessments are to be considered provisionally and the assessments can be finalized based on the documents which the appellant promised to submit regarding the discounts and abatement on sales tax - the assessment can be finalized after taking into consideration the documents submitted by the appellant - matter on remand. Appeal allowed by way of remand. - E/385 to 387/2006 and E/772/2007 - Final Order Nos. 41955-41958/2017 - Dated:- 5-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities rejected the claim of the appellant. 2. The ld. Consultant appearing for the appellant submitted that they could not produce the relevant data before the lower authorities and there was some mis-directed plea which resulted in these proceedings. He admitted that these discounts as well as abatement due to sales tax can be based on actuals with supporting evidence. It is the case of the appellant that they do have all the relevant data like invoice, chartered accountant s certificate and other materials which will categorically establish their claim for discount both cash as well as quantity and also abatement on sales tax. He pleaded that as these materials are relating to the relevant period, the same are to be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Section 4, the same can be considered by the assessing authority. The appellant shall be given adequate opportunity to provide all the supporting evidences in support of their claims. Appeal No. E/772/2007 6. We note that in this appeal, the appellant is before us against rejection of the request for provisional assessment for the calendar year 2006. The lower authorities rejected their request on the ground that earlier provisional assessment allowed ended in finalisation with the rejection claim of the appellant for the discounts claimed. Hence, the lower authority held that there is no reason to allow any further provisional assessment. 7. In view of our findings above, we note that for the calendar year 2006 also, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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