https://www.taxtmi.com/caselaws?id=48874 Duty paid on self-assessment while approval of a classification list or price list remains pending may be treated as provisional by operation of law, even without strict compliance with the formal procedure under Rule 9B of the Central Excise Rules, 1944. Rule 9B unquestionably governs cases where its prescribed procedure is followed, but its non-compliance does not prevent provisional character where payment occurs during pendency of list finalisation. The distinction lies in whether the record establishes that payment was made during that pending period; failure to establish that fact does not displace the governing principle. en-us Tue, 20 Mar 2001 00:00:00 +0530 Fri, 31 May 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48874 Duty paid on self-assessment while approval of a classification list or price list remains pending may be treated as provisional by operation of law, even without strict compliance with the formal procedure under Rule 9B of the Central Excise Rules, 1944. Rule 9B unquestionably governs cases where its prescribed procedure is followed, but its non-compliance does not prevent provisional character where payment occurs during pendency of list finalisation. The distinction lies in whether the record establishes that payment was made during that pending period; failure to establish that fact does not displace the governing principle. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48874