https://www.taxtmi.com/caselaws?id=264859 The Tribunal set aside the Commissioner (Appeals) order and restored the Assistant Commissioner's Order-in-Original, allowing the Revenue's appeal. The Tribunal held that the Commissioner (Appeals) could not reopen the finalization of the provisional assessment on merits, as the assessments were provisional and the limitation period under Section 11A(1) did not apply. Therefore, the show cause notice for the recovery of the differential duty was not time-barred, ultimately ruling in favor of the Revenue in this case involving trade and cash discounts and finalization of provisional assessment. en-us Wed, 04 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264859 The Tribunal set aside the Commissioner (Appeals) order and restored the Assistant Commissioner's Order-in-Original, allowing the Revenue's appeal. The Tribunal held that the Commissioner (Appeals) could not reopen the finalization of the provisional assessment on merits, as the assessments were provisional and the limitation period under Section 11A(1) did not apply. Therefore, the show cause notice for the recovery of the differential duty was not time-barred, ultimately ruling in favor of the Revenue in this case involving trade and cash discounts and finalization of provisional assessment. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264859