https://www.taxtmi.com/caselaws?id=93172 In provisional assessment, final duty liability may be determined at finalisation even without a separate quantified notice, where the assessee was aware that the goods and exemption claim were in dispute. The notices, read with the provisional assessment order, were sufficient to cover denial of the exemption and the duty consequence on ABS waste used in manufacture of exempted reprocessed granules. The authority was therefore competent to assess and recover duty on the waste at finalisation, and the objection based on the absence of a separate quantified show cause notice failed. en-us Tue, 07 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93172 In provisional assessment, final duty liability may be determined at finalisation even without a separate quantified notice, where the assessee was aware that the goods and exemption claim were in dispute. The notices, read with the provisional assessment order, were sufficient to cover denial of the exemption and the duty consequence on ABS waste used in manufacture of exempted reprocessed granules. The authority was therefore competent to assess and recover duty on the waste at finalisation, and the objection based on the absence of a separate quantified show cause notice failed. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93172