https://www.taxtmi.com/caselaws?id=43894 In provisional assessment of price lists, the assessee was not required to make payment under protest merely because certain abatements were disallowed. The provisional assessment did not amount to a finding that the price lists were unacceptable to the proper officer. The operative requirement was limited to furnishing proper bonds with security, if not already provided, under the provisional assessment procedure. The apprehension that protest payment was mandatory was therefore misplaced, and the compliance obligation remained confined to the bond requirement under Rule 9-B of the Central Excise Rules. en-us Mon, 21 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 17:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43894 In provisional assessment of price lists, the assessee was not required to make payment under protest merely because certain abatements were disallowed. The provisional assessment did not amount to a finding that the price lists were unacceptable to the proper officer. The operative requirement was limited to furnishing proper bonds with security, if not already provided, under the provisional assessment procedure. The apprehension that protest payment was mandatory was therefore misplaced, and the compliance obligation remained confined to the bond requirement under Rule 9-B of the Central Excise Rules. Case-Laws Central Excise Mon, 21 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43894