https://www.taxtmi.com/caselaws?id=102202 Provisional assessments under Rule 9B were required to be finalised in line with an earlier High Court ruling, because that ruling was treated as a declaration of law and not as one confined to its special facts. The Collector (Appeals) therefore validly directed finalisation on that basis, and the Department's objection to applying the earlier decision was rejected. The direction to proceed in accordance with the High Court's pronouncement was upheld, with the appeal failing. en-us Fri, 06 Nov 1998 00:00:00 +0530 Tue, 14 Feb 2012 10:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102202 Provisional assessments under Rule 9B were required to be finalised in line with an earlier High Court ruling, because that ruling was treated as a declaration of law and not as one confined to its special facts. The Collector (Appeals) therefore validly directed finalisation on that basis, and the Department's objection to applying the earlier decision was rejected. The direction to proceed in accordance with the High Court's pronouncement was upheld, with the appeal failing. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102202