https://www.taxtmi.com/caselaws?id=264859 Finalised provisional assessments cannot be reopened during consequential duty quantification by re-examining whether the earlier order was ex parte or whether discounts were admissible. Where finalisation has been upheld in appeal, the appellate authority must give effect to that determination, and the duty demand remains sustainable. A show cause notice issued solely to quantify differential duty arising from a provisional assessment is not governed by the normal limitation period under Section 11A(1) of the Central Excise Act, 1944. The order treating the quantification notice as time-barred was unsustainable, and the demand was restored. 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 Finalised provisional assessments cannot be reopened during consequential duty quantification by re-examining whether the earlier order was ex parte or whether discounts were admissible. Where finalisation has been upheld in appeal, the appellate authority must give effect to that determination, and the duty demand remains sustainable. A show cause notice issued solely to quantify differential duty arising from a provisional assessment is not governed by the normal limitation period under Section 11A(1) of the Central Excise Act, 1944. The order treating the quantification notice as time-barred was unsustainable, and the demand was restored. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264859