https://www.taxtmi.com/caselaws?id=99807 Recovery of differential central excise duty must follow the mandatory Section 11A notice procedure, including proper quantification of liability and opportunity of hearing; a demand issued without those requirements is unsustainable. Provisional assessments cannot be finalised in part when other provisional issues remain pending; finalisation must be comprehensive so that any consolidated duty liability can be determined. Where related issues are already covered by a pending show cause notice and provisional matters remain unresolved, a fresh recovery demand is premature and legally untenable. The matter was remitted for complete finalisation of all provisional issues after hearing the assessee and passing a reasoned order. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 16 Mar 2012 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99807 Recovery of differential central excise duty must follow the mandatory Section 11A notice procedure, including proper quantification of liability and opportunity of hearing; a demand issued without those requirements is unsustainable. Provisional assessments cannot be finalised in part when other provisional issues remain pending; finalisation must be comprehensive so that any consolidated duty liability can be determined. Where related issues are already covered by a pending show cause notice and provisional matters remain unresolved, a fresh recovery demand is premature and legally untenable. The matter was remitted for complete finalisation of all provisional issues after hearing the assessee and passing a reasoned order. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99807