https://www.taxtmi.com/caselaws?id=371532 Provisional assessment permission granted under the earlier excise regime continued to operate after the Central Excise Rules, 2002 came into force, so the assessments could not be refused treatment as provisional. Because an identical issue had already been decided in the assessee's own case, the Tribunal applied that earlier view and held that the refund dispute required fresh consideration. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for a fresh decision in line with the prior Tribunal directions. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371532 Provisional assessment permission granted under the earlier excise regime continued to operate after the Central Excise Rules, 2002 came into force, so the assessments could not be refused treatment as provisional. Because an identical issue had already been decided in the assessee's own case, the Tribunal applied that earlier view and held that the refund dispute required fresh consideration. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for a fresh decision in line with the prior Tribunal directions. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371532