https://www.taxtmi.com/caselaws?id=94166 Differential duty cannot be demanded while goods remain under provisional assessment, because liability to pay any shortfall arises only after finalisation of the assessment and determination of the assessable value. Rule 9B(5) permits adjustment only when duty leviable is finally assessed, and the reference to the relevant date in Section 11A(3)(ii)(b) links recovery of any short levy to the post-finalisation adjustment stage. A notice issued before finalisation is therefore premature and not sustainable. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 19 Nov 2011 15:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94166 Differential duty cannot be demanded while goods remain under provisional assessment, because liability to pay any shortfall arises only after finalisation of the assessment and determination of the assessable value. Rule 9B(5) permits adjustment only when duty leviable is finally assessed, and the reference to the relevant date in Section 11A(3)(ii)(b) links recovery of any short levy to the post-finalisation adjustment stage. A notice issued before finalisation is therefore premature and not sustainable. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94166