2000 (9) TMI 81

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..... question referred to us is as to whether in the facts and circumstances of 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 .....

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..... the only grounds on the basis of which provisional assessment was initially 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, .....

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