https://www.taxtmi.com/caselaws?id=76646 Where duty is finalised after a provisional assessment, the differential amount becomes recoverable under the provisional-assessment scheme itself. The text explains that once the proper officer determines the final liability, the assessee must pay any shortfall without a separate show cause notice under the ordinary short-levy machinery in Section 11A. It further notes that the limitation objection failed because the reliance placed on another decision was inapplicable to a case involving provisional assessment. The operative point is that recovery of differential duty follows the statutory framework of provisional assessment and does not require a distinct Section 11A demand. en-us Mon, 31 Aug 2009 00:00:00 +0530 Mon, 12 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76646 Where duty is finalised after a provisional assessment, the differential amount becomes recoverable under the provisional-assessment scheme itself. The text explains that once the proper officer determines the final liability, the assessee must pay any shortfall without a separate show cause notice under the ordinary short-levy machinery in Section 11A. It further notes that the limitation objection failed because the reliance placed on another decision was inapplicable to a case involving provisional assessment. The operative point is that recovery of differential duty follows the statutory framework of provisional assessment and does not require a distinct Section 11A demand. Case-Laws Central Excise Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76646