https://www.taxtmi.com/caselaws?id=93067 Where duty demand arises from finalisation of a provisional assessment, it is not vitiated for want of a separate notice under Section 11A of the Central Excise Act, 1944, because the demand follows the approved provisional assessment machinery and is not treated as a barred short-levy demand in that context. The valuation, however, must still reflect all admissible deductions under Section 4; if such deductions were not considered, the demand requires re-quantification to that extent. The limitation challenge therefore fails, but the duty computation is corrected by allowing lawful deductions. en-us Mon, 29 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93067 Where duty demand arises from finalisation of a provisional assessment, it is not vitiated for want of a separate notice under Section 11A of the Central Excise Act, 1944, because the demand follows the approved provisional assessment machinery and is not treated as a barred short-levy demand in that context. The valuation, however, must still reflect all admissible deductions under Section 4; if such deductions were not considered, the demand requires re-quantification to that extent. The limitation challenge therefore fails, but the duty computation is corrected by allowing lawful deductions. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93067