https://www.taxtmi.com/caselaws?id=123554 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the matter for a fresh finalization of provisional assessments without excluding Electrostatic Precipitators (ESP) weight and value. The Tribunal emphasized the importance of following prescribed procedures for assessing goods supplied under contracts and clarified that refund claims should not impact the finalization of provisional assessments. The judgment highlighted the need for a fair and comprehensive assessment process without unjust deductions based on refund claims, ensuring the appellant's right to a fair hearing. en-us Thu, 01 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 12:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123554 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the matter for a fresh finalization of provisional assessments without excluding Electrostatic Precipitators (ESP) weight and value. The Tribunal emphasized the importance of following prescribed procedures for assessing goods supplied under contracts and clarified that refund claims should not impact the finalization of provisional assessments. The judgment highlighted the need for a fair and comprehensive assessment process without unjust deductions based on refund claims, ensuring the appellant's right to a fair hearing. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123554