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TMI Blog2019 (4) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... customer is not known on account of the fact that the CEAT offers various categories of discounts to its customers. Denial of provisional assessment by both authorities is not in accordance with law - appeal allowed - decided in favor of appellant. - E/20018/2019-SM - Final Order No. 20354/2019 - Dated:- 12-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Mahesh B Raichandani, Advocate For the Appellant Mr. Madhupsharan, Assistant Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 31.10.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmissible deductions, such as taxes and duties which are paid and borne by CEAT are also not quantifiable at the time of clearance of the said final products from the factory gate. Therefore at the end of the financial year when all the details regarding exact quantum of the permissible deductions under various heads, duly ceritified by the Cost Accountant are available and reconciled along with details of duty paid on provisional basis, the duty paid on actuals as per the Cost Accountant certificate are finalized. The appellant vide its letter dated 26.03.2014 requested for provisional assessment to the Deputy Commissioner under the provisions of Rule 7 of the Central Excise Rules 2002. Thereafter without issuing the show-cause notice the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other job workers of the CEAT where provisional assessment was allowed and the said provisional orders are stated herein below: a. Provisional Assessment Order No. 1/2013-14 dated 12.11.2013 b. Provisional Assessment Order No. 02/2015-16 dated 10.03.2016 c. Provisional Assessment Order No. 01/2015-16 dated 22.03.2016 d. Provisional Assessment Order No. 01/2017-18 dated 16.06.2016 e. Provisional Assessment Order No. 02/2016-17 dated 25.01.2017 3.1. He further submitted that the impugned order is contradictory because the Commissioner (Appeals) has observed that the appellant have not produced any corroborative documents to support their contentions for keeping their assessment provisional and in the end the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn case for the earlier period, the Commissioner (Appeals) Cochin has allowed the provisional assessment by setting aside the Order-in-Original by holding that the denial of provisional assessment by the lower authority is not tenable. Further I find that provisional assessment has been allowed to various dealers of the CEAT and those orders have also been placed on record by the appellant which clearly shows that in the facts and circumstances of the appellant, provisional assessment is required because the actual price to be realized from the customer is not known on account of the fact that the CEAT offers various categories of discounts to its customers. In view of this, I am of the considered view that denial of provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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