Central Excise - Strict observance of provisions relating to provisional assessment - Regarding

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..... xcise & Customs, New Delhi Subject : Central Excise - Strict observance of provisions relating to provisional assessment - Regarding. Instances have come to the notice of the Board where non-observance of legal requirements prescribed under Rule 9B of Central Excise Rules, 1944 relating to provisional assessments have resulted in loss of Government revenue. 2. Provisional assessment can be orde .....

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..... on the relevant documents. 4. In this context, your attention is invited to the following decisions of the Tribunal/Court :- (i) Assistant Collector of Central Excise, Calcutta v. National Tobacco Co. - 1978 E.L.T. (J 416); (ii) International Computers Indian Manufacturers Ltd. and another v. Union of India & Others 1981 E.L.T. 632 (Del.). (iii) Castrol Limited Calcutta v. Collector of Central .....

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