https://www.taxtmi.com/caselaws?id=91764 Where duty had already been directed at the full rate and the classification list was kept provisional, insisting on both provisional assessment safeguards and additional security was unjustified. The article explains that provisional assessment under Rule 9B may protect revenue pending enquiry, but once the maximum duty leviable is fixed for payment, there is no separate basis to compel execution of a B-13 bond and furnish a bank guarantee. The concurrent demand for full duty payment and provisional security was treated as an abuse of the Rule 9B process, and the assessment was to be finalised without those additional requirements. en-us Wed, 07 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91764 Where duty had already been directed at the full rate and the classification list was kept provisional, insisting on both provisional assessment safeguards and additional security was unjustified. The article explains that provisional assessment under Rule 9B may protect revenue pending enquiry, but once the maximum duty leviable is fixed for payment, there is no separate basis to compel execution of a B-13 bond and furnish a bank guarantee. The concurrent demand for full duty payment and provisional security was treated as an abuse of the Rule 9B process, and the assessment was to be finalised without those additional requirements. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91764