https://www.taxtmi.com/caselaws?id=366908 The Tribunal's finding that the assessments for the relevant period were provisional was treated as a factual conclusion based on the record and as a possible view of the material, with no perversity shown. On that basis, no substantial question of law arose for interference. Accepting provisional assessment also supported the view that no penalty or confiscation could be imposed, so the appeal failed. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366908 The Tribunal's finding that the assessments for the relevant period were provisional was treated as a factual conclusion based on the record and as a possible view of the material, with no perversity shown. On that basis, no substantial question of law arose for interference. Accepting provisional assessment also supported the view that no penalty or confiscation could be imposed, so the appeal failed. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366908