https://www.taxtmi.com/caselaws?id=449043 Finalised provisional assessments attain legal finality unless challenged within limitation before the competent appellate forum, and the original authority cannot reopen them without jurisdiction. Where cost data had been filed regularly and the provisional assessments were completed in the ordinary course, a later reassessment based on the same finalised assessments was beyond the permissible legal framework. The resulting demand and penalties were therefore unsustainable, and the reopening was invalid in law. en-us Fri, 02 Feb 2024 00:00:00 +0530 Mon, 05 Feb 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449043 Finalised provisional assessments attain legal finality unless challenged within limitation before the competent appellate forum, and the original authority cannot reopen them without jurisdiction. Where cost data had been filed regularly and the provisional assessments were completed in the ordinary course, a later reassessment based on the same finalised assessments was beyond the permissible legal framework. The resulting demand and penalties were therefore unsustainable, and the reopening was invalid in law. Case-Laws Central Excise Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449043