2018 (8) TMI 781

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..... ance, Provisional Assessment was done, Held that:- The issue is no more res-integra since it has been decided by this Tribunal in appellants own case M/S UAL UTTAR PRADESH VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [2018 (8) TMI 413 - CESTAT ALLAHABAD], where it was held that after ordering Provisional Assessment for want of data on cost of transportation subsequently Revenue cannot chang .....

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..... sed by Commissioner of Central Excise (Appeals), Allahabad. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Asbestos Cement Products classifiable under Chapter 68 of First Schedule to the Central Excise Tariff Act, 1985. For the period from 01.10.2006 to 31.03.2007, the assessment was ordered to be provisional. The appellants were clearing the goods on .....

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..... al through the impugned Order-in-Appeal wherein he has directed to finalize provisional assessment by invocation of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard both the sides. 4. After hearing both sides, we find that both sides have agreed that the issue is no more res-in .....

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