https://www.taxtmi.com/caselaws?id=254277 Finalisation of a provisional assessment under Rule 9B permits recovery of differential duty as an adjustment on completion of assessment, so a separate show cause notice under Section 11A is not required for that recovery. Where an earlier remand limits reconsideration to re-calculation on the basis of classification already settled by the appellate forum, the assessing authority must confine itself to that scope and cannot reopen the classification issue. The reassessment made within those remand directions was therefore treated as valid, and the challenge to the demand failed. en-us Fri, 07 Nov 2014 00:00:00 +0530 Tue, 16 Jun 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254277 Finalisation of a provisional assessment under Rule 9B permits recovery of differential duty as an adjustment on completion of assessment, so a separate show cause notice under Section 11A is not required for that recovery. Where an earlier remand limits reconsideration to re-calculation on the basis of classification already settled by the appellate forum, the assessing authority must confine itself to that scope and cannot reopen the classification issue. The reassessment made within those remand directions was therefore treated as valid, and the challenge to the demand failed. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254277