2000 (9) TMI 81

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the case, the provisional assessment resorted to under Rule 9B read with Rule 173J of the Central Excise Rules, 1944 on whatever ground would render assessment provisional as a whole so that the limitation for purposes of Rule 11 commences from the date of finalisation of the provisional assessment for purposes of a claim for refund on a score different from the one which led to the assessment b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lly referred to. The Division Bench in that case held that the provisional assessment made is provisional for all purposes, and is not to be treated as provisional only in respect of a particular ground considered. We are in agreement with that view. 2. The assessment is either provisional or final, and if it is provisional, it retains that character of being provisional for every purpose and ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X