https://www.taxtmi.com/caselaws?id=31256 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 could not be refused merely for want of a formal express order, bond execution, or bank guarantee where the assessable price was subject to variation. The record showed earlier provisional assessment practice, RT-12 returns reflecting provisional assessment, and procedural objections alone were treated as insufficient to deny relief. On that basis, rigid insistence on formality was held unjustified because provisional assessment protected revenue while the price remained unsettled. The denial of provisional assessment was therefore not sustainable, and the assessee was entitled to provisional assessment. en-us Mon, 24 Mar 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31256 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 could not be refused merely for want of a formal express order, bond execution, or bank guarantee where the assessable price was subject to variation. The record showed earlier provisional assessment practice, RT-12 returns reflecting provisional assessment, and procedural objections alone were treated as insufficient to deny relief. On that basis, rigid insistence on formality was held unjustified because provisional assessment protected revenue while the price remained unsettled. The denial of provisional assessment was therefore not sustainable, and the assessee was entitled to provisional assessment. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31256