https://www.taxtmi.com/caselaws?id=30984 The Tribunal dismissed the appeals challenging the Commissioner (Appeals) order in the case involving finalization of provisional assessment for Cables supplied to DOT and MTNL. The Tribunal upheld the method of invoice-wise quantification directed by the Commissioner (Appeals) to prevent undue advantage to the appellants. It was emphasized that excess or short payments for each invoice must be separately determined, with no netting off allowed, supporting the Revenue's position. The legality of the Commissioner (Appeals) order was affirmed, highlighting the necessity of invoice-wise examination for correct assessment. en-us Thu, 20 Dec 2007 00:00:00 +0530 Sat, 11 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30984 The Tribunal dismissed the appeals challenging the Commissioner (Appeals) order in the case involving finalization of provisional assessment for Cables supplied to DOT and MTNL. The Tribunal upheld the method of invoice-wise quantification directed by the Commissioner (Appeals) to prevent undue advantage to the appellants. It was emphasized that excess or short payments for each invoice must be separately determined, with no netting off allowed, supporting the Revenue's position. The legality of the Commissioner (Appeals) order was affirmed, highlighting the necessity of invoice-wise examination for correct assessment. Case-Laws Central Excise Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30984