https://www.taxtmi.com/caselaws?id=106793 Provisional central excise assessments require finalisation before any demand can be sustained, and any confirmed liability must be tested against the actual duty difference, if any, on the record. Where the departmental material indicated no short payment of duty and the assessee relied on payment details and reverse working of liability, confirmation of demand without addressing the provisional nature of the assessment was treated as a non-speaking and unsatisfactory exercise. The demand and penalty were therefore not finally sustained, and the matter was remanded for de novo consideration after finalising the provisional assessment. en-us Thu, 21 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 17:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106793 Provisional central excise assessments require finalisation before any demand can be sustained, and any confirmed liability must be tested against the actual duty difference, if any, on the record. Where the departmental material indicated no short payment of duty and the assessee relied on payment details and reverse working of liability, confirmation of demand without addressing the provisional nature of the assessment was treated as a non-speaking and unsatisfactory exercise. The demand and penalty were therefore not finally sustained, and the matter was remanded for de novo consideration after finalising the provisional assessment. Case-Laws Central Excise Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106793