https://www.taxtmi.com/caselaws?id=344258 Provisional assessment under Rule 9B of the Central Excise Rules, 1994 was considered for the financial years 1998-99 to 2000-01. The applicable principle was that provisional assessment is justified only when the value needed for assessment is unavailable at the relevant time. Here, the jurisdictional officer already possessed the complete material needed to determine assessable value and duty, so there was no basis to insist on a formal request for provisional assessment before finalisation. The refusal to treat the assessments as provisional was therefore unsustainable, and the assessments were directed to be finalised within the stipulated time. en-us Wed, 03 May 2017 00:00:00 +0530 Tue, 13 Jun 2017 06:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344258 Provisional assessment under Rule 9B of the Central Excise Rules, 1994 was considered for the financial years 1998-99 to 2000-01. The applicable principle was that provisional assessment is justified only when the value needed for assessment is unavailable at the relevant time. Here, the jurisdictional officer already possessed the complete material needed to determine assessable value and duty, so there was no basis to insist on a formal request for provisional assessment before finalisation. The refusal to treat the assessments as provisional was therefore unsustainable, and the assessments were directed to be finalised within the stipulated time. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344258