Observance of the provisions relating to provisional assessment - Regarding

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..... to provisional assessment - Regarding. Instances have come to the notice of the Board that even after issue of instructions F.No. 202/8/89-CX.6, dated 24-4-1989 (Circular No. 26/89-CX.6) , regarding strict observance of the procedure for provisional assessment as laid down under Rule 9B read with Rules 173B(2A)/173C(6) of the Central Excise Rules, 1944, R.T. 12 returns are being assessed by the A .....

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..... . Further, RT 12 returns are to be assessed either finally or provisionally following the procedure as laid down under Rule 9B. Action under Rule 9B has to be taken well in time for provisional assessment before assessing the RT 12 returns within the stipulated period. 4. The Divisional Assistant Collectors may also be advised to ensure that all classification lists and price lists are taken up f .....

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..... luation Cell of the Collectorate. Any loss of revenue on account of delay in approval of classification list or price list or on account of delay in passing requisite order of provisional assessments shall be the responsibility of Assistant Collector of the Division concerned. 5. These instructions may be brought to the notice of all concerned in your Collectorate and it may be ensured that these .....

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