https://www.taxtmi.com/caselaws?id=78323 Finalisation of provisional assessment must follow the relevant return period for duty accounting, not a year-long block basis. The Tribunal rejected netting excess and short payments across all clearances for the entire period, holding that the assessee was not entitled to block-period adjustment. It also held that differential duty cannot be sustained when worked out invoice-wise without applying the correct month-wise or return-wise basis, so the computation had to be redone and reconsidered without duplication. en-us Tue, 29 Dec 2009 00:00:00 +0530 Sat, 13 Nov 2010 13:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78323 Finalisation of provisional assessment must follow the relevant return period for duty accounting, not a year-long block basis. The Tribunal rejected netting excess and short payments across all clearances for the entire period, holding that the assessee was not entitled to block-period adjustment. It also held that differential duty cannot be sustained when worked out invoice-wise without applying the correct month-wise or return-wise basis, so the computation had to be redone and reconsidered without duplication. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78323