https://www.taxtmi.com/caselaws?id=34239 Provisional assessment under the central excise scheme requires an express order by the proper authority; a taxpayer's own statement that duty is paid on a provisional basis, or subject to later cost finalisation, does not itself create provisional assessment. In the absence of such an order, the department cannot use Rule 9B finalisation machinery to demand differential duty or interest. The text also notes that where assessees themselves compute and pay differential duty after final accounts, the revenue must still proceed through a regular demand within limitation if it seeks recovery. The resulting demand based on purported finalisation was held unsustainable. en-us Tue, 23 Sep 2008 00:00:00 +0530 Wed, 29 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34239 Provisional assessment under the central excise scheme requires an express order by the proper authority; a taxpayer's own statement that duty is paid on a provisional basis, or subject to later cost finalisation, does not itself create provisional assessment. In the absence of such an order, the department cannot use Rule 9B finalisation machinery to demand differential duty or interest. The text also notes that where assessees themselves compute and pay differential duty after final accounts, the revenue must still proceed through a regular demand within limitation if it seeks recovery. The resulting demand based on purported finalisation was held unsustainable. Case-Laws Central Excise Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34239