https://www.taxtmi.com/caselaws?id=122297 Where duty liability had already attached and the later exercise only quantified the amount due, a fresh show cause notice under Section 11A of the Central Excise Act was not required; the duty demand was therefore upheld. The assessment endorsements on the bills of entry were not treated as provisional assessments under Section 18 of the Customs Act, because the figures were only for bank guarantee purposes and not a final duty determination. Interest, however, could not be sustained because neither the final writ dismissal nor the Supreme Court order created a subsisting operative direction making interest payable; the interest demand was set aside. en-us Tue, 10 Apr 2007 00:00:00 +0530 Wed, 10 Apr 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122297 Where duty liability had already attached and the later exercise only quantified the amount due, a fresh show cause notice under Section 11A of the Central Excise Act was not required; the duty demand was therefore upheld. The assessment endorsements on the bills of entry were not treated as provisional assessments under Section 18 of the Customs Act, because the figures were only for bank guarantee purposes and not a final duty determination. Interest, however, could not be sustained because neither the final writ dismissal nor the Supreme Court order created a subsisting operative direction making interest payable; the interest demand was set aside. Case-Laws Central Excise Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122297