https://www.taxtmi.com/caselaws?id=122053 Provisional assessment could not be inferred without a specific order, the prescribed bond and security, or other rule-based compliance; mere references to revised price lists or an alleged admission were insufficient, so the demand could not rest on provisional assessment. Departmental appellate proceedings were also held defective because the grounds of appeal were not specified or enclosed as required by the governing appeal provision, making the authorization and resulting order unsustainable. The appeal therefore succeeded and the impugned order was set aside. en-us Fri, 21 Jul 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122053 Provisional assessment could not be inferred without a specific order, the prescribed bond and security, or other rule-based compliance; mere references to revised price lists or an alleged admission were insufficient, so the demand could not rest on provisional assessment. Departmental appellate proceedings were also held defective because the grounds of appeal were not specified or enclosed as required by the governing appeal provision, making the authorization and resulting order unsustainable. The appeal therefore succeeded and the impugned order was set aside. Case-Laws Central Excise Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122053