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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Provisional assessment - Order was not passed stated that it was ...

Case Laws     Central Excise

December 12, 2019

Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly RT-12 returns filed by the assessee, indicating that it was a case of provisional assessment - The appellant cannot now be permitted to urge that it had not submitted to the process of provisional assessment as such for lack of a specific order of the concerned authority in that behalf.

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