Assessments, if not Provisional, cannot be suo moto be treated as Provisional by the Revenue

M/s Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II in Civil appeal numbers 129 to 131/2011 passed on 28th April by the Hon’ble Supreme Court filed by both the petitioner company as well as revenue appeal against the CESTAT order passed in the matter of the company by the Mumbai bench examines as to what construes a Provisional assessment and if there can be an artificial impact on the past period.