https://www.taxtmi.com/caselaws?id=54582 Provisional assessments under Rule 9B must be finalised under that rule, and any differential duty found payable on finalisation remains recoverable from the assessee. Where the assessee does not dispute the duty quantum on merits, the assessed differential duty is sustained. However, the penal consequences and short-levy recovery provisions do not apply in the same manner to provisional assessments before finality is reached, so penalty was held unsustainable and set aside. The result was that the duty demand stood, but the penalty component was annulled, giving partial relief to the assessee. en-us Tue, 29 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54582 Provisional assessments under Rule 9B must be finalised under that rule, and any differential duty found payable on finalisation remains recoverable from the assessee. Where the assessee does not dispute the duty quantum on merits, the assessed differential duty is sustained. However, the penal consequences and short-levy recovery provisions do not apply in the same manner to provisional assessments before finality is reached, so penalty was held unsustainable and set aside. The result was that the duty demand stood, but the penalty component was annulled, giving partial relief to the assessee. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54582