https://www.taxtmi.com/caselaws?id=102605 A demand notice under Section 11A of the Central Excise Act, 1944 is premature while provisional assessment remains pending, because short levy or non-levy can be determined only after finalisation under Rule 9(b)(5) of the Central Excise Rules, 1944. Revenue material may be used for completing the provisional assessment, but not to sustain an immediate demand or linked penalty before finalisation. An adjudication order founded on such a premature notice cannot independently stand. The proper course is to finalise the provisional assessments expeditiously, after giving the assessee written notice and an opportunity to respond and be heard. en-us Thu, 13 Jan 2000 00:00:00 +0530 Wed, 15 Feb 2012 15:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102605 A demand notice under Section 11A of the Central Excise Act, 1944 is premature while provisional assessment remains pending, because short levy or non-levy can be determined only after finalisation under Rule 9(b)(5) of the Central Excise Rules, 1944. Revenue material may be used for completing the provisional assessment, but not to sustain an immediate demand or linked penalty before finalisation. An adjudication order founded on such a premature notice cannot independently stand. The proper course is to finalise the provisional assessments expeditiously, after giving the assessee written notice and an opportunity to respond and be heard. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102605