https://www.taxtmi.com/caselaws?id=360346 The initial duty quantification for partial debonding was only provisional because the first order was conditional and final debonding had not yet occurred; under paragraph 6.18(e) of the Foreign Trade Policy, depreciation is allowed up to the date of debonding, so the payable duty depends on the actual debonding date. The second quantification order, issued after the prescribed conditions were fulfilled, was therefore not a review of a final order but a valid final determination. The assessee's challenge succeeded, and the contrary view of the Commissioner (Appeals) was set aside. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sat, 16 Mar 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360346 The initial duty quantification for partial debonding was only provisional because the first order was conditional and final debonding had not yet occurred; under paragraph 6.18(e) of the Foreign Trade Policy, depreciation is allowed up to the date of debonding, so the payable duty depends on the actual debonding date. The second quantification order, issued after the prescribed conditions were fulfilled, was therefore not a review of a final order but a valid final determination. The assessee's challenge succeeded, and the contrary view of the Commissioner (Appeals) was set aside. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360346