https://www.taxtmi.com/caselaws?id=358788 A show cause notice demanding duty was held unsustainable when issued during the pendency of provisional assessment under the Central Excise Rules. The goods had been cleared provisionally against bond and bank guarantee, and the assessment was finalised only later with payment of differential duty. In line with settled precedent, the notice could not validly be issued before finalisation of the provisional assessment, so the demand failed at the threshold. The impugned order was set aside and consequential relief followed. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358788 A show cause notice demanding duty was held unsustainable when issued during the pendency of provisional assessment under the Central Excise Rules. The goods had been cleared provisionally against bond and bank guarantee, and the assessment was finalised only later with payment of differential duty. In line with settled precedent, the notice could not validly be issued before finalisation of the provisional assessment, so the demand failed at the threshold. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358788