https://www.taxtmi.com/caselaws?id=338731 The earlier permission for provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held to survive the coming into force of the Central Excise Rules, 2002 by virtue of section 38A(c), which preserves accrued rights, obligations and liabilities unless a contrary intention appears. The prior provisional assessment could not be treated as ineffective merely because the old rules had been superseded, so refusal to finalise it on that basis was unsustainable. The record also disclosed no deliberate delay or laches by the assessee. Finalisation was therefore required under Rule 7 of the 2002 Rules, with the consequential refund and interest to follow. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 10 Feb 2017 08:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338731 The earlier permission for provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held to survive the coming into force of the Central Excise Rules, 2002 by virtue of section 38A(c), which preserves accrued rights, obligations and liabilities unless a contrary intention appears. The prior provisional assessment could not be treated as ineffective merely because the old rules had been superseded, so refusal to finalise it on that basis was unsustainable. The record also disclosed no deliberate delay or laches by the assessee. Finalisation was therefore required under Rule 7 of the 2002 Rules, with the consequential refund and interest to follow. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338731