Provisional assessment procedures require a formal written order and bond; conditional price-list approvals do not suffice. Provisional assessment under Rule 9B requires a formal written order from the proper Central Excise Officer specifying the provisional price or rate of duty and conditioned on the assessee executing a bond for the amount determined by that officer; annotations such as 'approved subject to verification of prices' on price-lists do not amount to a provisional assessment order, and price-lists can only be approved finally.
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 procedures require a formal written order and bond; conditional price-list approvals do not suffice.
Provisional assessment under Rule 9B requires a formal written order from the proper Central Excise Officer specifying the provisional price or rate of duty and conditioned on the assessee executing a bond for the amount determined by that officer; annotations such as "approved subject to verification of prices" on price-lists do not amount to a provisional assessment order, and price-lists can only be approved finally.
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