Central Excise Authorities cannot Deem the clearance to have been Provisional Assessment in Absence of Exercise of Such Option: CESTAT [Read Order]

The CESTAT holds that Central Excise Authorities cannot Deem the clearance to have been a Provisional Assessment in Absence of Exercise of Such an Option.
By Yogitha S. Yogesh - On December 26, 2023 6:33 pm - 2 mins read
Central Excise Authorities - clearance - Provisional Assessment - CESTAT - Central Excise Authorities cannot Deem the clearance - taxscan

The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that central excise authorities cannot deem the clearance to have been a provisional assessment in the absence of exercise of such an option. Finolex Cables Ltd, the appellant challenged the order of Commissioner of Central Excise (Appeals), Pune –…

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