https://www.taxtmi.com/caselaws?id=111170 Rule 9B of the Central Excise Rules, 1944 treats clearances made after an assessee's acknowledged request for provisional assessment as provisional until the proper officer issues and communicates a direction. The first proviso applies even where no formal direction is issued and no bond is required. Payments pending finalisation of a price or classification list retain a provisional character despite incomplete procedural compliance. Consequently, post-request clearances fall within the deemed provisional-assessment mechanism, and Revenue's challenge to that treatment fails. en-us Mon, 23 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 17:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111170 Rule 9B of the Central Excise Rules, 1944 treats clearances made after an assessee's acknowledged request for provisional assessment as provisional until the proper officer issues and communicates a direction. The first proviso applies even where no formal direction is issued and no bond is required. Payments pending finalisation of a price or classification list retain a provisional character despite incomplete procedural compliance. Consequently, post-request clearances fall within the deemed provisional-assessment mechanism, and Revenue's challenge to that treatment fails. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111170