https://www.taxtmi.com/caselaws?id=348118 A finalised provisional assessment cannot later be reopened on allegations of suppression or wilful misstatement when the relevant material was already before the assessing authority at the time of finalisation. Where the original authority accepts the assessee's data and certificate and passes a speaking order finalising the assessment, that order operates as a quasi-judicial determination. In such circumstances, the Revenue's subsequent show cause notices seeking differential duty are not sustainable unless the final order is first challenged in accordance with law. en-us Mon, 11 Sep 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348118 A finalised provisional assessment cannot later be reopened on allegations of suppression or wilful misstatement when the relevant material was already before the assessing authority at the time of finalisation. Where the original authority accepts the assessee's data and certificate and passes a speaking order finalising the assessment, that order operates as a quasi-judicial determination. In such circumstances, the Revenue's subsequent show cause notices seeking differential duty are not sustainable unless the final order is first challenged in accordance with law. Case-Laws Central Excise Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348118