https://www.taxtmi.com/caselaws?id=106062 Where provisional excise assessments had already been finalised and that finding was not challenged by the Revenue, the Tribunal held there was no basis to sustain the demand. The dispute arose from the assessee's adjustment of excess duty against short-paid duty after finalisation, and the department had itself sought details for completing the assessments. In the absence of any successful challenge to the finalisation finding, the Revenue's objection to the Commissioner (Appeals)'s order failed and the demand was held not sustainable. en-us Thu, 01 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106062 Where provisional excise assessments had already been finalised and that finding was not challenged by the Revenue, the Tribunal held there was no basis to sustain the demand. The dispute arose from the assessee's adjustment of excess duty against short-paid duty after finalisation, and the department had itself sought details for completing the assessments. In the absence of any successful challenge to the finalisation finding, the Revenue's objection to the Commissioner (Appeals)'s order failed and the demand was held not sustainable. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106062