https://www.taxtmi.com/caselaws?id=116096 Where the assessment at clearance was accepted as provisional, the original authority was required to finalise it on an open remand, and the appellate authority could not direct acceptance of the assessee's declared prices without proper riders. Because the record did not establish that the revised lower prices were the final prices fixed by the Oil Companies, the remand had to remain open for finalisation on that basis. Any refund claim arising from the provisional assessment was premature until final assessment was completed. The earlier appellate order on the same goods had already attained finality and remained binding to that extent. en-us Tue, 21 Dec 2004 00:00:00 +0530 Thu, 07 Jun 2012 12:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116096 Where the assessment at clearance was accepted as provisional, the original authority was required to finalise it on an open remand, and the appellate authority could not direct acceptance of the assessee's declared prices without proper riders. Because the record did not establish that the revised lower prices were the final prices fixed by the Oil Companies, the remand had to remain open for finalisation on that basis. Any refund claim arising from the provisional assessment was premature until final assessment was completed. The earlier appellate order on the same goods had already attained finality and remained binding to that extent. Case-Laws Central Excise Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116096