https://www.taxtmi.com/caselaws?id=82465 Once duty is finally assessed on RT-12 returns, the department cannot start a fresh demand-cum-penalty proceeding under Section 11A and Rule 173Q merely because the assessed amount remains unpaid. The proper remedy is recovery through the prescribed machinery under Rule 230 or Section 11, not reopening the same assessed liability by a new adjudicatory action. Because the assessment itself was not under challenge, the later demand and penalty were held unsustainable, and the assessee succeeded. en-us Wed, 07 Oct 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82465 Once duty is finally assessed on RT-12 returns, the department cannot start a fresh demand-cum-penalty proceeding under Section 11A and Rule 173Q merely because the assessed amount remains unpaid. The proper remedy is recovery through the prescribed machinery under Rule 230 or Section 11, not reopening the same assessed liability by a new adjudicatory action. Because the assessment itself was not under challenge, the later demand and penalty were held unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 07 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82465