https://www.taxtmi.com/caselaws?id=94434 Clearances cannot be treated as provisionally assessed under Rule 9B of the Central Excise Rules, 1944 unless the prescribed procedure is substantially followed and the officer's direction, grounds for provisionality, and bond or security requirements are actually imposed. Where classification lists and RT 12 returns were accepted in the normal course, the provisional assessment endorsement was routinely struck off, and no bond or effective condition was required, the alleged provisional assessment had no legal basis. On those facts, the duty demand founded on provisional assessment was unsustainable. en-us Tue, 03 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 14:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94434 Clearances cannot be treated as provisionally assessed under Rule 9B of the Central Excise Rules, 1944 unless the prescribed procedure is substantially followed and the officer's direction, grounds for provisionality, and bond or security requirements are actually imposed. Where classification lists and RT 12 returns were accepted in the normal course, the provisional assessment endorsement was routinely struck off, and no bond or effective condition was required, the alleged provisional assessment had no legal basis. On those facts, the duty demand founded on provisional assessment was unsustainable. Case-Laws Central Excise Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94434