https://www.taxtmi.com/caselaws?id=48874 Duty paid while a classification list or price list remains pending approval may be treated as provisional by operation of law, even if the formal procedure under Rule 9B of the Central Excise Rules, 1944 was not followed. The article explains that Samrat International was understood to support this position, because self-assessed duty during the pendency of approval was provisional. Coastal Gases did not narrow that principle; it only reflected the factual inability in that case to prove provisional payment on the record. The controlling view is that strict compliance with Rule 9B is not essential where payment is made pending finalisation of the relevant list. 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 while a classification list or price list remains pending approval may be treated as provisional by operation of law, even if the formal procedure under Rule 9B of the Central Excise Rules, 1944 was not followed. The article explains that Samrat International was understood to support this position, because self-assessed duty during the pendency of approval was provisional. Coastal Gases did not narrow that principle; it only reflected the factual inability in that case to prove provisional payment on the record. The controlling view is that strict compliance with Rule 9B is not essential where payment is made pending finalisation of the relevant list. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48874