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TMI Blog2017 (11) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ringement of the undertaking. In fact, there were certain provisions which were not at all relevant to the appellants, for instance, fulfillment of proof of export etc. The said bond does not indicate automatically the existence of the provisional assessment. Admittedly, there was no order under Rule 9B by the Assistant Commissioner. There is no supporting evidence to hold that there was provisional assessment during the material time - any demand for differential duty shall be restricted to the normal period in terms of section 11A of the Central Excise Act, 1944 - appeal allowed in part. - E/00730/2007 - Final Order No. 41984/2017 - Dated:- 5-9-2017 - Smt. Sulekha Beevi CS, Member (Judicial) and Shri B. Ravichandran, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a written order by the jurisdictional Assistant Commissioner making the assessment provisional, An the present case, the facts and circumstances indicate that the appellants intended to have provisional assessment. The Revenue relied on certain documents like AR3A and the bond dated 31.01.1995 in the Form B-16 executed by the appellants to arrive at the conclusion that the assessment was, in fact, provisional. 2. The learned counsel appearing for the appellants strongly contested the findings of the lower authorities. He categorically submitted that there is no order by the jurisdictional Assistant Commissioner in terms of Rule 9B. The AR3A documents, which were relied by Revenue are actually issued by M/s. Madras Refineries, it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country of excisable goods without payment of duty, for due accounting and disposal of excisable goods obtained without payment of the whole or part of the duty for use in specific industrial purposes. 6. On a plain reading of the bond, it is very clear that the bond can be invoked against the appellants, wherever there is an infringement of the undertaking. In fact, there were certain provisions which were not at all relevant to the appellants, for instance, fulfillment of proof of export etc. We note that the said bond does not indicate automatically the existence of the provisional assessment. Admittedly, there was no order under Rule 9B by the Assistant Commissioner. The Hon'ble Supreme Court in the case of Metal Forgings Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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