https://www.taxtmi.com/caselaws?id=356633 Duty on captively consumed yarn could not be sustained because the department had neither validly made a provisional assessment under the prescribed excise procedure nor issued a show cause notice under the statutory recovery provision. An endorsement on classification lists and RT-12 returns that assessment was provisional was not enough by itself; a proper provisional assessment order and compliance with the rule were required. Recovery also had to proceed through the statutory notice mechanism, and a bond executed under interim court directions did not independently authorise demand. The demand therefore failed. en-us Fri, 09 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356633 Duty on captively consumed yarn could not be sustained because the department had neither validly made a provisional assessment under the prescribed excise procedure nor issued a show cause notice under the statutory recovery provision. An endorsement on classification lists and RT-12 returns that assessment was provisional was not enough by itself; a proper provisional assessment order and compliance with the rule were required. Recovery also had to proceed through the statutory notice mechanism, and a bond executed under interim court directions did not independently authorise demand. The demand therefore failed. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356633