Observance of the provisions relating to provisional assessment - Regarding

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....i Subject : Observance of the provisions relating to provisional assessment - Regarding. Instances have come to the notice of the Board that even after issue of instructions F.No. 202/8/89-CX.6, dated 24-4-1989 (Circular No. 26/89-CX.6) , regarding strict observance of the procedure for provisional assessment as laid down under Rule 9B read with Rules 173B(2A)/173C(6) of the Central Excise R....

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....f being followed in your Collectorate, is stopped forthwith. Further, RT 12 returns are to be assessed either finally or provisionally following the procedure as laid down under Rule 9B. Action under Rule 9B has to be taken well in time for provisional assessment before assessing the RT 12 returns within the stipulated period. 4. The Divisional Assistant Collectors may also be advised to ensure....