https://www.taxtmi.com/caselaws?id=360783 Provisional assessment may be treated as valid and capable of finalisation where the assessee applied for it, executed bonds and bank guarantees, disclosed the clearances in regular returns, and the department was aware of the arrangement; the absence of a formal permitting order was not decisive. Post-clearance discounts supported by the assessee's sales practice and returns were treated as deductible in determining assessable value, and the absence of a show cause notice weighed against sustaining the demand. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360783 Provisional assessment may be treated as valid and capable of finalisation where the assessee applied for it, executed bonds and bank guarantees, disclosed the clearances in regular returns, and the department was aware of the arrangement; the absence of a formal permitting order was not decisive. Post-clearance discounts supported by the assessee's sales practice and returns were treated as deductible in determining assessable value, and the absence of a show cause notice weighed against sustaining the demand. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360783