https://www.taxtmi.com/caselaws?id=263535 Finalised assessments under Rule 173-I of the Central Excise Rules, 1944 cannot be collaterally reopened in show cause notice proceedings when no statutory appeal was filed. Where declared assessable values formed the basis of duty payment and the assessment attained finality, consequential differential duty proceedings must proceed on those values. Re-determination under Section 4(1)(a) cannot be used to reduce liability after the assessment has closed. The proper remedy is to challenge the original assessment through the statutory appellate process; the differential duty demand consequently remains sustainable. en-us Wed, 08 Apr 2015 00:00:00 +0530 Thu, 01 Oct 2015 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263535 Finalised assessments under Rule 173-I of the Central Excise Rules, 1944 cannot be collaterally reopened in show cause notice proceedings when no statutory appeal was filed. Where declared assessable values formed the basis of duty payment and the assessment attained finality, consequential differential duty proceedings must proceed on those values. Re-determination under Section 4(1)(a) cannot be used to reduce liability after the assessment has closed. The proper remedy is to challenge the original assessment through the statutory appellate process; the differential duty demand consequently remains sustainable. Case-Laws Central Excise Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263535