https://www.taxtmi.com/caselaws?id=90199 Section 11A of the Central Excise Act could not be invoked to issue show-cause notices while provisional assessment was still pending finalisation. The settled position applied was that recovery under Section 11A arises only after assessment has been finalised; before that stage, the Department must use permissible enquiries or other lawful steps rather than the proviso to Section 11A. On that basis, notices issued during pendency of provisional assessment were held invalid and quashed in favour of the assessee. en-us Fri, 09 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90199 Section 11A of the Central Excise Act could not be invoked to issue show-cause notices while provisional assessment was still pending finalisation. The settled position applied was that recovery under Section 11A arises only after assessment has been finalised; before that stage, the Department must use permissible enquiries or other lawful steps rather than the proviso to Section 11A. On that basis, notices issued during pendency of provisional assessment were held invalid and quashed in favour of the assessee. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90199