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of <h1>Conflicting rulings on Demand-Cum-Show-Cause-Notice u/s 11A resolved: Issue notice immediately after short levies found.</h1> The circular addresses the issue of whether a Demand-Cum-Show-Cause-Notice under Section 11A of the Central Excises & Salt Act, 1944 is necessary once the RT-12 assessment is finalized. Conflicting judicial decisions exist, with some rulings stating no notice is required after final assessment, while others insist it is necessary. The Board, consulting with the Ministry of Law, has decided that until a resolution is reached, a Demand-Cum-Show-Cause-Notice should be issued immediately upon identifying short levies or payments, with the notice details noted on the RT-12 assessment memorandum to safeguard revenue.
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