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TMI Blog2018 (8) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment by invoking the said Rule 7 - the impugned Order-in-Appeal is not sustainable. The issue is required to go back to the Original Authority for re-calculation of duty - appeal allowed by way of remand. - APPEAL No. E/1461/2010-EX[DB] - A/71275/2018-EX[DB] - Dated:- 28-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms. Rinki Arora, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere stock transferred to Depots Consignment Agents the duty was being paid at the premises of Depots Consignment Agents at the time of clearance. In respect of such goods, the cost of transportation was not known in advance. Therefore, provisional assessment was ordered. On submission of cost of transportation data, the Original Authority finalized assessment through Final Assessment Order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Order dated 14/08/2008 was challenged by Revenue also. The contention of Revenue before the ld. Commissioner (Appeals) was that in all the cases Rule 7 of the said Rules should have been applied by Original Authority. The appeals before Commissioner (Appeals) were decided through impugned order, where ld. Commissioner (Appeals) has allowed the Department s appeal and ordered for re-ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the facts on record, we find that the reason for ordering Provisional Assessment was non-availability of data on cost of transportation, which is requirement for finalizing assessments by invoking the provisions of said Rule 5. We hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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