Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1984 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (11) TMI 327 - CEGAT NEW DELHIExtract: .......ot able to accept this because then, it would mean that if an officer takes recourse to Rule 9B for rate of duty, he can, when he belatedly discovers that the value needs to be revised upwards, demand duty and, inspite of the time-bar, say that the provisional assessment for classification protects even a demand that arises from a higher valuation.
|