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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Ministry of Finance Circular on Provisional Assessments Cites CEGAT Decision for Uniform Handling of Central Excise Demands.</h1> The circular issued by the Ministry of Finance, Department of Revenue, addresses the invocation of demands during the operation of provisional assessments under Central Excise. It references a decision by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), specifically decision No. 422-423/89-A dated August 29, 1989, related to a case involving a company. The circular instructs that this decision be disseminated among field formations for necessary action, ensuring compliance and uniformity in handling similar cases under provisional assessment.