https://www.taxtmi.com/caselaws?id=115363 In provisional assessment, differential duty arising on finalisation is recoverable under the assessment scheme itself, and a show cause notice under Section 11A is not required. The governing principle applied was that Rule 173-F read with Rule 173-I obliges the assessee to pay the deficiency determined on finalisation by the proper officer. Section 11A proceedings, preceded by notice, are necessary only where short levy, non-levy, or erroneous refund is detected after final assessment. The impugned order was set aside and the Revenue's contention was accepted. en-us Thu, 05 May 2005 00:00:00 +0530 Sat, 26 May 2012 13:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115363 In provisional assessment, differential duty arising on finalisation is recoverable under the assessment scheme itself, and a show cause notice under Section 11A is not required. The governing principle applied was that Rule 173-F read with Rule 173-I obliges the assessee to pay the deficiency determined on finalisation by the proper officer. Section 11A proceedings, preceded by notice, are necessary only where short levy, non-levy, or erroneous refund is detected after final assessment. The impugned order was set aside and the Revenue's contention was accepted. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115363