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

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..... f Revenue) Central Board of Excise 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 .....

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..... ', 'provisionally approved' etc. are endorsed 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 .....

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