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2003 (10) TMI 190 - AT - Central ExciseExtract: ....... has to be an order under Rule 9B of the Rules and the material to show that the goods were cleared on provisional basis. Thus, mere mention in the R.T. 12 return that there is provisional assessment in respect of the specific invoices, does not make the assessment provisional. Accordingly, there is no merit in both the appeals, which are rejected.
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