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TMI Blog2023 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment : Shri Rakesh Agarwal, Authorized Representative For the Respondent : Ms. Sukriti Das & Ms. Mahak Mehra, Advocates ASHOK JINDAL The Revenue in appeal against the impugned order wherein the learned Adjudicating Authority dropped the part of the demand against the respondent. 2. The brief facts of the case are that the respondent is a manufacturer of tyres and clearing the goods from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the prayer of provisional assessment. The said order was challenged by the revenue before this Tribunal and this Tribunal dismissed the appeal filed by the Revenue. Thereafter, by way of impugned order, the learned Adjudicating Authority examined the issue and confirmed part of the demand where discounts were not passed on the customers and after verifying the records held that certain dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we find that initially the request for provisional assessment made by the respondent was rejected. In consequent to that impugned show cause notice has been issued to the respondent for demand of differential duty arising on account of discounts offered to their buyers. Although, the request of provisional assessment has been admitted by this Tribunal but no proceedings were initiated against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e defence taken by the Revenue that the Adjudicating Authority has to first adjudicate the provisional assessment and thereafter do the finalization of provisional assessment is misconceived. 8. In that circumstances, we do not find any merit on the arguments advanced by the Revenue, accordingly, by affirming the impugned order, the appeal filed by the Revenue is dismissed. (Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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