https://www.taxtmi.com/caselaws?id=91764 Provisional assessment under Rule 9B could not be used to require a B-13 bond and bank guarantee where payment at the full applicable duty rate had already been directed. Although provisional assessment ordinarily protects revenue pending enquiry, that purpose was satisfied by requiring full duty payment. Concurrent reliance on provisional-assessment safeguards and additional security was unjustified and amounted to an abuse of the Rule 9B process. The B-13 bond and bank-guarantee requirements were therefore inapplicable, and the assessment was required to be finalised. 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 Provisional assessment under Rule 9B could not be used to require a B-13 bond and bank guarantee where payment at the full applicable duty rate had already been directed. Although provisional assessment ordinarily protects revenue pending enquiry, that purpose was satisfied by requiring full duty payment. Concurrent reliance on provisional-assessment safeguards and additional security was unjustified and amounted to an abuse of the Rule 9B process. The B-13 bond and bank-guarantee requirements were therefore inapplicable, and the assessment was required to be finalised. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91764