https://www.taxtmi.com/caselaws?id=74919 In provisional assessment matters, a show-cause notice under Section 11A is valid only after the relevant date for limitation has occurred. Section 11A(3)(ii)(b) treats the relevant date as the date of adjustment of duty after final assessment, so a notice issued before that date is premature and lacks authority at that stage. The Court found no material to support the claim that the notice related to different material or that the assessments had already been finalised, and the interim restraint was maintained. en-us Sun, 07 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74919 In provisional assessment matters, a show-cause notice under Section 11A is valid only after the relevant date for limitation has occurred. Section 11A(3)(ii)(b) treats the relevant date as the date of adjustment of duty after final assessment, so a notice issued before that date is premature and lacks authority at that stage. The Court found no material to support the claim that the notice related to different material or that the assessments had already been finalised, and the interim restraint was maintained. Case-Laws Central Excise Sun, 07 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74919