Provisional assessment - Order was not passed stated that it was ...

Dispute Over Provisional Assessment in Central Excise: Endorsements on Bonds and RT-12 Returns Considered Sufficient.

December 12, 2019

Case Laws     Central Excise     SC

Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly RT-12 returns filed by the assessee, indicating that it was a case of provisional assessment - The appellant cannot now be permitted to urge that it had not submitted to the process of provisional assessment as such for lack of a specific order of the concerned authority in that behalf.

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