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        Central Excise

        Central Excise - Invoking of demands when provisional assessment is in operation- reg

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        Provisional assessment and demand invocation: guidance clarifies when revenue may raise demands during provisional assessment. The circular directs administrative circulation of a tribunal decision clarifying conditions for invoking revenue demands while a provisional assessment is operative, instructing field formations to align demand invocation practices with the legal and procedural constraints set out in that ruling.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Provisional assessment and demand invocation: guidance clarifies when revenue may raise demands during provisional assessment.

                                The circular directs administrative circulation of a tribunal decision clarifying conditions for invoking revenue demands while a provisional assessment is operative, instructing field formations to align demand invocation practices with the legal and procedural constraints set out in that ruling.


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