https://www.taxtmi.com/caselaws?id=446431 CESTAT Allahabad held that denial of permission for provisional assessment from January 2017 to June 2017 was based on CBEC Manual provisions requiring issue-specific and party-specific permissions rather than general grants. The tribunal found that provisional assessment serves as a revenue facility to keep assessments alive when correct values cannot be determined at clearance. Since the appellant had already determined final values and paid differential duty with interest following SC precedent in Bharat Heavy Electricals Ltd. case, the issue became inconsequential. The appeal was deemed in-fructuous but allowed for statistical purposes as no further action was required against the appellant. en-us Thu, 16 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446431 CESTAT Allahabad held that denial of permission for provisional assessment from January 2017 to June 2017 was based on CBEC Manual provisions requiring issue-specific and party-specific permissions rather than general grants. The tribunal found that provisional assessment serves as a revenue facility to keep assessments alive when correct values cannot be determined at clearance. Since the appellant had already determined final values and paid differential duty with interest following SC precedent in Bharat Heavy Electricals Ltd. case, the issue became inconsequential. The appeal was deemed in-fructuous but allowed for statistical purposes as no further action was required against the appellant. Case-Laws Central Excise Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446431