Finalised provisional assessments cannot be reopened by fresh duty notices once the assessment orders attain finality.

Once provisional assessments are finalised and the final assessment orders are not challenged by the department, the revenue cannot reopen the same duty period through fresh show cause notices for the same liability. The finalised assessments attain finality, and a demand based on those settled assessments is not sustainable. As the underlying duty demand fails, the connected levy of interest and penalty also falls. The assessee accordingly succeeds, and consequential relief follows in accordance with law.

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Issues: Whether the show cause notices and the demand confirmed thereunder were sustainable after the provisional assessments for the relevant period had been finalised and not challenged by the department.

Analysis: The goods were cleared under provisional assessment and the assessments were later finalised by the proper officer. Those finalisation orders were accepted by the department and were not assailed in appeal under the appellate mechanism provided by the governing excise law. Once the final assessment orders attained finality, the revenue could not reopen the same period by issuing show cause notices for the same duty liability. In that view, the demand of duty could not survive, and the connected levy of interest and penalty also failed.

Conclusion: The show cause notices and the demand based on the finalised assessments were not sustainable, and the assessee succeeded.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief in accordance with law.

Ratio Decidendi: Once provisional assessments are finalised and the final assessment orders attain finality without challenge, the revenue cannot issue fresh notices to reopen the same duty period.

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