https://www.taxtmi.com/caselaws?id=388583 Excess excise duty paid in one month was sought to be adjusted against short payment in later months under the provisional and final assessment framework in the Central Excise Rules, 2002, read with the job-work valuation rules. The Court, following a co-ordinate Division Bench decision on materially similar facts, treated the assessment as having attained finality and held that the Revenue's objection based on provisional assessment principles did not apply. It found no basis to distinguish the matter or to identify any substantial question of law. The appeal was therefore dismissed in favour of the assessee. en-us Mon, 11 Nov 2019 00:00:00 +0530 Tue, 01 Dec 2020 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388583 Excess excise duty paid in one month was sought to be adjusted against short payment in later months under the provisional and final assessment framework in the Central Excise Rules, 2002, read with the job-work valuation rules. The Court, following a co-ordinate Division Bench decision on materially similar facts, treated the assessment as having attained finality and held that the Revenue's objection based on provisional assessment principles did not apply. It found no basis to distinguish the matter or to identify any substantial question of law. The appeal was therefore dismissed in favour of the assessee. Case-Laws Central Excise Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388583