https://www.taxtmi.com/caselaws?id=105824 Additional excise duty could not be imposed on provisionally permitted clearances merely through RT-12 assessment remarks. Where clearances had earlier been allowed at a fixed provisional rate, the assessee was entitled to a show cause notice and a personal hearing before any higher duty liability was fastened. The note treats RT-12 entries as insufficient to replace the statutory notice requirement, and states that the enhanced demand was set aside because those procedural safeguards were not followed. en-us Fri, 07 Mar 1997 00:00:00 +0530 Sat, 10 Mar 2012 10:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105824 Additional excise duty could not be imposed on provisionally permitted clearances merely through RT-12 assessment remarks. Where clearances had earlier been allowed at a fixed provisional rate, the assessee was entitled to a show cause notice and a personal hearing before any higher duty liability was fastened. The note treats RT-12 entries as insufficient to replace the statutory notice requirement, and states that the enhanced demand was set aside because those procedural safeguards were not followed. Case-Laws Central Excise Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105824