https://www.taxtmi.com/caselaws?id=358607 A show cause notice under Section 11A of the Central Excise Act is not maintainable while provisional assessment under Rule 9B of the Central Excise Rules, 1944 remains pending. Because the assessment had not been finalised, recovery proceedings for alleged short payment could not validly begin at that stage, and the relevant date for limitation would arise only after adjustment on final assessment. The notice was therefore premature and incapable of sustaining the demand; the related demand and penalty orders were set aside. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sat, 16 Mar 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358607 A show cause notice under Section 11A of the Central Excise Act is not maintainable while provisional assessment under Rule 9B of the Central Excise Rules, 1944 remains pending. Because the assessment had not been finalised, recovery proceedings for alleged short payment could not validly begin at that stage, and the relevant date for limitation would arise only after adjustment on final assessment. The notice was therefore premature and incapable of sustaining the demand; the related demand and penalty orders were set aside. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358607