https://www.taxtmi.com/caselaws?id=757010 CESTAT Bangalore allowed the appeal, holding that the Commissioner (Appeals) erred in confusing assessment with quantification of demand. While factors not raised during provisional assessment cannot be considered for determining assessable value, corrections for excess duty payments due to billing errors or wrong quantities during the assessment period must be adjusted at quantification stage. The tribunal distinguished between assessment finalization and demand quantification, ruling that excess payments due to clerical errors unrelated to assessable value determination should be permitted as adjustments during quantification under Rule 9B of Central Excise Rules, 1944. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757010 CESTAT Bangalore allowed the appeal, holding that the Commissioner (Appeals) erred in confusing assessment with quantification of demand. While factors not raised during provisional assessment cannot be considered for determining assessable value, corrections for excess duty payments due to billing errors or wrong quantities during the assessment period must be adjusted at quantification stage. The tribunal distinguished between assessment finalization and demand quantification, ruling that excess payments due to clerical errors unrelated to assessable value determination should be permitted as adjustments during quantification under Rule 9B of Central Excise Rules, 1944. Case-Laws Central Excise Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757010