https://www.taxtmi.com/caselaws?id=549 Provisional assessment under Rule 9B(5) continued until a valid final assessment was made by the proper officer; communications calling for further data did not amount to finalisation, so duty could not be demanded as if the assessment were concluded. In a composite supply arrangement, suppression and undervaluation were not established where the assessee had disclosed consolidated commercial invoicing and the authorities failed to separate excisable goods manufactured in the factory from bought-out items and service elements before adopting the full invoice value. The assessable value had to be confined to the excisable goods actually manufactured and cleared, with non-excisable components excluded. en-us Thu, 10 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=549 Provisional assessment under Rule 9B(5) continued until a valid final assessment was made by the proper officer; communications calling for further data did not amount to finalisation, so duty could not be demanded as if the assessment were concluded. In a composite supply arrangement, suppression and undervaluation were not established where the assessee had disclosed consolidated commercial invoicing and the authorities failed to separate excisable goods manufactured in the factory from bought-out items and service elements before adopting the full invoice value. The assessable value had to be confined to the excisable goods actually manufactured and cleared, with non-excisable components excluded. Case-Laws Central Excise Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=549