https://www.taxtmi.com/caselaws?id=92587 A direction to execute a B-13 bond for provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held unsustainable where the classification list had already been finally approved by the Assistant Collector and the benefit of Notification No. 175/86 had been extended from 1-4-1992. The Tribunal noted that orders concerning provisional assessment are appealable, but found no basis to insist on a bond once the approved classification was not disputed by the Revenue. The appeal was accordingly allowed. en-us Wed, 27 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92587 A direction to execute a B-13 bond for provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held unsustainable where the classification list had already been finally approved by the Assistant Collector and the benefit of Notification No. 175/86 had been extended from 1-4-1992. The Tribunal noted that orders concerning provisional assessment are appealable, but found no basis to insist on a bond once the approved classification was not disputed by the Revenue. The appeal was accordingly allowed. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92587