https://www.taxtmi.com/caselaws?id=190183 Where the original demand had already been set aside in appeal, recovery by encashment of the bank guarantee could not be sustained because the demand no longer survived. The recovered amount was therefore directed to be returned. At the same time, the revenue was allowed to proceed with fresh finalisation of the provisional assessment pursuant to the show cause notice, and the petitioners were required to furnish an equivalent fresh bank guarantee pending completion of that process. en-us Fri, 17 Mar 2006 00:00:00 +0530 Wed, 08 Feb 2017 16:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190183 Where the original demand had already been set aside in appeal, recovery by encashment of the bank guarantee could not be sustained because the demand no longer survived. The recovered amount was therefore directed to be returned. At the same time, the revenue was allowed to proceed with fresh finalisation of the provisional assessment pursuant to the show cause notice, and the petitioners were required to furnish an equivalent fresh bank guarantee pending completion of that process. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190183