https://www.taxtmi.com/caselaws?id=88879 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 continued until formally finalised by the proper officer, even after introduction of the self-assessment scheme. The assessee's failure to note the provisional status in the RT 12 return was treated as a procedural lapse during the transition and did not terminate the provisional assessment. As no final assessment order had been passed, the order-in-original could not be sustained on the footing that the assessment had become final merely by omission in the return. The matter was remanded for fresh consideration after hearing the assessee. en-us Mon, 08 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88879 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 continued until formally finalised by the proper officer, even after introduction of the self-assessment scheme. The assessee's failure to note the provisional status in the RT 12 return was treated as a procedural lapse during the transition and did not terminate the provisional assessment. As no final assessment order had been passed, the order-in-original could not be sustained on the footing that the assessment had become final merely by omission in the return. The matter was remanded for fresh consideration after hearing the assessee. Case-Laws Central Excise Mon, 08 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88879