9911796707
TMI Blog2018 (9) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... k place was not known in advance, Provisional Assessment was done. Held that:- The issue decided in appellant own case M/S UAL UTTAR PRADESH VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [2018 (8) TMI 781 - CESTAT ALLAHABAD], where it was held that after ordering Provisional Assessment for want of data on cost of transportation subsequently Revenue cannot change its stand and order finalizat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellants were engaged in the manufacture of Asbestos Cement Products. For the period from 01/02/2008 to 31/07/2009, the assessments were ordered to be provisional. The appellants were clearing goods on payment of duty from the factory. Further they were removing the goods on stock transfer to Depots and Consignment Agents. In respect of the goods which were stock transferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the sides agreed that the issue involved is covered by decision in Final Order passed by this Tribunal in appellant s own case vide Final Order No.71338/2018 dated 03/07/2018. 4. By following the earlier Final Order No.71338/2018, we hold that in the circumstances of the case provisions of Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 would be appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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