https://www.taxtmi.com/caselaws?id=443938 The Tribunal affirmed the impugned order, dismissing the Revenue's appeal regarding the rejection of provisional assessment and dropping part of the demand against the tyre manufacturer. The Tribunal clarified that the show cause notice was issued after rejecting the provisional assessment request, and the Adjudicating Authority correctly confirmed the demand after verifying records, finding that discounts were passed on to buyers. The Revenue's argument that provisional assessment should have been finalized first was deemed misconceived, leading to the dismissal of their appeal. en-us Tue, 28 Mar 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443938 The Tribunal affirmed the impugned order, dismissing the Revenue's appeal regarding the rejection of provisional assessment and dropping part of the demand against the tyre manufacturer. The Tribunal clarified that the show cause notice was issued after rejecting the provisional assessment request, and the Adjudicating Authority correctly confirmed the demand after verifying records, finding that discounts were passed on to buyers. The Revenue's argument that provisional assessment should have been finalized first was deemed misconceived, leading to the dismissal of their appeal. Case-Laws Central Excise Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443938