https://www.taxtmi.com/caselaws?id=93758 Duty demand on ABS waste for September 1995 to March 1996 could not be sustained because the provisional assessment order dated 10-4-1996 did not cover that period. The assessments for the disputed period were therefore not provisional, and the Department was required to issue a show cause notice before confirming any duty liability on the waste. In the absence of such notice, the demand was held bad in law and set aside. A separate notice concerning reprocessed granules was left open for action in accordance with law. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93758 Duty demand on ABS waste for September 1995 to March 1996 could not be sustained because the provisional assessment order dated 10-4-1996 did not cover that period. The assessments for the disputed period were therefore not provisional, and the Department was required to issue a show cause notice before confirming any duty liability on the waste. In the absence of such notice, the demand was held bad in law and set aside. A separate notice concerning reprocessed granules was left open for action in accordance with law. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93758