1999 (4) TMI 246 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the appellants were not required to execute the B-13 Bond and Bank Guarantee as they were paying the full rate of duty. The Assistant Collector's direction for provisional assessment under Rule 9B was deemed unjustified, and the orders requiring the bond and guarantee were set aside. The Assistant Collector was directed to finalize the assessment promptly.