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2023 (12) TMI 169 - AT - Central ExciseProvisional clearances or not - Valuation - inter-unit transfer - Re-determination of liability as finalization of ‘provisional assessment’ - HELD THAT:- In the absence of exercise of option by the assessee for ‘provisional assessment’, it is not open to central excise authorities to deem the clearances to have been provisional and to proceed with final assessment for each year. The impugned order set aside - appeal allowed.
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