https://www.taxtmi.com/caselaws?id=100067 Provisional assessments prevented a demand notice under the Central Excise Act from being pursued before finalisation, so the show cause notice and consequential order were premature and set aside. The classification dispute on whether the cleared goods were boilers or parts of boilers also required de novo reconsideration because the technical material and expert affidavits had not been properly tested or rebutted. The matter was remanded for fresh adjudication after finalisation of the provisional assessments, with liberty to proceed on short levy or penalty only in accordance with law. en-us Fri, 04 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100067 Provisional assessments prevented a demand notice under the Central Excise Act from being pursued before finalisation, so the show cause notice and consequential order were premature and set aside. The classification dispute on whether the cleared goods were boilers or parts of boilers also required de novo reconsideration because the technical material and expert affidavits had not been properly tested or rebutted. The matter was remanded for fresh adjudication after finalisation of the provisional assessments, with liberty to proceed on short levy or penalty only in accordance with law. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100067