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2008 (3) TMI 257 - CESTAT BANGALOREDenial of provisional assessment facility on ground that the appellants did not follow the procedure prescribed in Rule 9B and there was no Bond and Bank Guarantee - when the appellant filed the RT-12 returns, it was indicated therein that the assessment was provisional. In spite of this fact, the lower authorities have denied provisional assessment - denial of provisional assessment is not justified - when initial price is subject to variation, Revenue is bound to order provisional assessment
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