https://www.taxtmi.com/caselaws?id=353105 The Tribunal held that provisional assessments for goods supplied under a contract should be finalized without excluding any part of the goods subject to provisional assessment, emphasizing that any refund claimed by the buyer should not impact the final assessment. The inclusion of Electro Static Precipitators (ESP) in the assessment was upheld, with the Tribunal directing that the provisional assessment should consider the contract as a whole. The matter was remanded back to the Commissioner (Appeals) to await the Apex Court's decision on the appeal filed by the department regarding the refund granted to the purchaser. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 09 Mar 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353105 The Tribunal held that provisional assessments for goods supplied under a contract should be finalized without excluding any part of the goods subject to provisional assessment, emphasizing that any refund claimed by the buyer should not impact the final assessment. The inclusion of Electro Static Precipitators (ESP) in the assessment was upheld, with the Tribunal directing that the provisional assessment should consider the contract as a whole. The matter was remanded back to the Commissioner (Appeals) to await the Apex Court's decision on the appeal filed by the department regarding the refund granted to the purchaser. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353105