https://www.taxtmi.com/caselaws?id=43044 Under the Central Excise Rules, 1944, an incomplete assessment that had not reached a final determination of duty did not prevent the department from completing assessment and recovering duty. Although the endorsements on the monthly RT 12 returns were not a textbook provisional assessment under Rule 9B, the assessment records, classification lists and surrounding circumstances showed that the matter had not culminated in final assessment for the relevant period. On that basis, the challenge to the show cause notice failed and the revenue authorities were permitted to proceed with assessment and recovery in accordance with law. en-us Tue, 11 Jun 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43044 Under the Central Excise Rules, 1944, an incomplete assessment that had not reached a final determination of duty did not prevent the department from completing assessment and recovering duty. Although the endorsements on the monthly RT 12 returns were not a textbook provisional assessment under Rule 9B, the assessment records, classification lists and surrounding circumstances showed that the matter had not culminated in final assessment for the relevant period. On that basis, the challenge to the show cause notice failed and the revenue authorities were permitted to proceed with assessment and recovery in accordance with law. Case-Laws Central Excise Tue, 11 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43044