1996 (9) TMI 149

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....es. By the impugned order dated 22-12-1989, passed by the Assistant Collector, Central Excise, Rampur a provisional assessment was made under Rule 9B of the Central Excise Rules, 1944 (briefly) `the Rules'. 2. The contention of the petitioner is that under Rule 173CC of the Rules, once a price list is submitted and an assessee is permitted to clear the goods, a provisional assessment will be....