https://www.taxtmi.com/caselaws?id=253813 In provisional assessment matters, limitation for a demand must run from the date the assessment is finalised, and an unchallenged finalisation can render a later show cause notice time-barred, subject to verification of the relevant dates. For valuation, the correct basis is the price at which the greatest aggregate quantity is sold under the valuation rule, so a contrary approach is incorrect. Excess duty may be adjusted against short-payment only if the assessee proves that the duty incidence was not passed on; unjust enrichment remains a factual question requiring documentary proof. The matter was remanded for fresh adjudication on limitation and adjustment. en-us Wed, 02 Apr 2014 00:00:00 +0530 Thu, 04 Dec 2014 11:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253813 In provisional assessment matters, limitation for a demand must run from the date the assessment is finalised, and an unchallenged finalisation can render a later show cause notice time-barred, subject to verification of the relevant dates. For valuation, the correct basis is the price at which the greatest aggregate quantity is sold under the valuation rule, so a contrary approach is incorrect. Excess duty may be adjusted against short-payment only if the assessee proves that the duty incidence was not passed on; unjust enrichment remains a factual question requiring documentary proof. The matter was remanded for fresh adjudication on limitation and adjustment. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253813