https://www.taxtmi.com/caselaws?id=757759 Provisional excise assessment left pending for an inordinate and unexplained period cannot support a demand for differential duty where finalisation and recovery are not completed in time. The text notes that Rule 9B required final assessment before adjustment, and that the belated notice and prolonged inaction were fatal to the demand. It also states that non-compliance with an earlier Tribunal remand directing completion of de novo proceedings and finalisation within four months rendered the subsequent proceedings invalid. The impugned order was therefore set aside. en-us Fri, 30 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757759 Provisional excise assessment left pending for an inordinate and unexplained period cannot support a demand for differential duty where finalisation and recovery are not completed in time. The text notes that Rule 9B required final assessment before adjustment, and that the belated notice and prolonged inaction were fatal to the demand. It also states that non-compliance with an earlier Tribunal remand directing completion of de novo proceedings and finalisation within four months rendered the subsequent proceedings invalid. The impugned order was therefore set aside. Case-Laws Central Excise Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757759