https://www.taxtmi.com/caselaws?id=93624 Provisional assessment continues for all clearances covered by the same pending enquiry until it is finalised or specifically stopped by the proper officer. Here, deductions relating to discount, freight and insurance were still under enquiry, so the order dated 14-10-1996 was treated as making the assessment provisional from 29-2-1996 onwards. A fresh price declaration did not end the provisional regime in the absence of a separate order terminating it. The assessment was therefore provisional during the relevant period, and the appeal was rejected. en-us Fri, 02 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93624 Provisional assessment continues for all clearances covered by the same pending enquiry until it is finalised or specifically stopped by the proper officer. Here, deductions relating to discount, freight and insurance were still under enquiry, so the order dated 14-10-1996 was treated as making the assessment provisional from 29-2-1996 onwards. A fresh price declaration did not end the provisional regime in the absence of a separate order terminating it. The assessment was therefore provisional during the relevant period, and the appeal was rejected. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93624