https://www.taxtmi.com/caselaws?id=54351 Where duty liability is provisionally determined, the assessee must comply with that determination and payment based only on actual production does not avoid penalty under Rule 96ZB(3). The operative principle is that a provisional order remains binding until finally settled, so non-compliance can attract penal consequences. On the facts, however, the penalty was moderated because the final duty was later settled and the differential duty was paid with interest. The penalty was therefore reduced to Rs. 30,000. en-us Fri, 25 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54351 Where duty liability is provisionally determined, the assessee must comply with that determination and payment based only on actual production does not avoid penalty under Rule 96ZB(3). The operative principle is that a provisional order remains binding until finally settled, so non-compliance can attract penal consequences. On the facts, however, the penalty was moderated because the final duty was later settled and the differential duty was paid with interest. The penalty was therefore reduced to Rs. 30,000. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54351