https://www.taxtmi.com/caselaws?id=829 Section 11-A of the Central Excise Act, 1944 applies to recovery of duty not levied, not paid, short-levied, short-paid, or erroneously refunded, and in provisional assessment cases the limitation period runs from the date of adjustment after final assessment. Rule 9B of the Central Excise Rules, 1944 treats the levy as provisional until assessment is completed and duty is finally adjusted. On that scheme, a show cause notice under Section 11-A cannot validly be issued before completion of provisional assessment and final assessment, and notices issued before finalisation were held to be unsustainable. en-us Tue, 03 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=829 Section 11-A of the Central Excise Act, 1944 applies to recovery of duty not levied, not paid, short-levied, short-paid, or erroneously refunded, and in provisional assessment cases the limitation period runs from the date of adjustment after final assessment. Rule 9B of the Central Excise Rules, 1944 treats the levy as provisional until assessment is completed and duty is finally adjusted. On that scheme, a show cause notice under Section 11-A cannot validly be issued before completion of provisional assessment and final assessment, and notices issued before finalisation were held to be unsustainable. Case-Laws Central Excise Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=829