https://www.taxtmi.com/caselaws?id=52199 Assessments were not established as provisional under Rule 9B of the Central Excise Rules, 1944, because no order authorising provisional clearances for the disputed periods was shown, no bond under Rule 9B was produced, and the approved price-lists had already been in place. A revenue letter referring to provisional treatment for future RT-12 assessments did not convert earlier clearances into provisional clearances. On those facts, the statutory conditions for finalisation of provisional assessment were not met, so the differential duty demand could not be sustained. en-us Fri, 11 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52199 Assessments were not established as provisional under Rule 9B of the Central Excise Rules, 1944, because no order authorising provisional clearances for the disputed periods was shown, no bond under Rule 9B was produced, and the approved price-lists had already been in place. A revenue letter referring to provisional treatment for future RT-12 assessments did not convert earlier clearances into provisional clearances. On those facts, the statutory conditions for finalisation of provisional assessment were not met, so the differential duty demand could not be sustained. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52199