https://www.taxtmi.com/caselaws?id=114426 The Tribunal allowed the appeal, setting aside the impugned order and remitting the case to the competent authority for finalizing the provisional assessment of excess duty paid by the appellant. The Tribunal held that the payment made by the appellant should be considered provisional as the original assessment remained provisional without a finalization order. The decision aligned with the principle that provisional assessments must be finalized before demanding duty, as established in a previous case. en-us Wed, 29 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114426 The Tribunal allowed the appeal, setting aside the impugned order and remitting the case to the competent authority for finalizing the provisional assessment of excess duty paid by the appellant. The Tribunal held that the payment made by the appellant should be considered provisional as the original assessment remained provisional without a finalization order. The decision aligned with the principle that provisional assessments must be finalized before demanding duty, as established in a previous case. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114426