Subjudice valuation issues require reopening or provisional reassessment by the department pending final judicial decision. Reopen assessments previously finalised on the basis of the recalled M.R.F. judgment and keep them pending by resort to provisional assessments or by issuing show cause notices and demands; where deductions were allowed earlier under the vacated decision, undertake reassessment and raise demands promptly subject to the limitation period prescribed in Section 11A of the Central Excise Act; provisional assessments instituted after the Department filed the Review Petition may continue pending the Court's final ruling.