https://www.taxtmi.com/caselaws?id=99745 Where assessments remained provisional and had not been finalised by the proper officer, supplementary bills showing escalation price did not by themselves justify immediate recovery of differential duty. The escalated amount was yet to be realised and was to be taken into account on finalisation of assessment. On that basis, the duty demand was held premature and the Revenue's appeal failed. en-us Tue, 16 May 2000 00:00:00 +0530 Mon, 30 Jan 2012 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99745 Where assessments remained provisional and had not been finalised by the proper officer, supplementary bills showing escalation price did not by themselves justify immediate recovery of differential duty. The escalated amount was yet to be realised and was to be taken into account on finalisation of assessment. On that basis, the duty demand was held premature and the Revenue's appeal failed. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99745