2008 (10) TMI 195

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..... allowed – assessee was not possessed of actuals of discounts at the time of clearance of the goods to their depot/consignment agents and hence sought permission of the Department for provisional assessment – department denied the provisional assessment – held that provisional assessment is allowed. - E/172/2008 - 1168/2008 - Dated:- 20-10-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeya .....

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..... of goods after obtaining the requisite order from the jurisdictional Central Excise officer. For the calendar years 2004 2005, the provisional assessments made by the assessee were finalized by the original authority disallowing abatements towards cash discount, quantity discount etc which resulted in demand of differential duty. The demand was contested. The dispute eventually came up before th .....

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..... nts suo motu and paid differential duty. In the circumstances, according to the appellant, the application for stay of operation of the impugned order has become infructuous. 4. After considering the case of the appellant and the submissions of the SDR, we find that valid reasons have not been made out by the Department in having deviated from the normal procedure which is in vogue since 1996. .....

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