https://www.taxtmi.com/caselaws?id=389591 Voluntary submission to provisional assessment under Rule 9B, supported by execution of the prescribed bond and furnishing of security, meant that differential duty was recoverable on finalisation of assessment under that scheme. In such circumstances, the demand was not treated as one of short levy or non-levy requiring a notice under Section 11A of the Central Excise Act. The Court also noted that the earlier writ protection, obtained on an undertaking to comply with the bond and guarantee conditions, did not change the provisional character of the assessments. The duty demand was therefore sustainable without a Section 11A show cause notice. en-us Mon, 09 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389591 Voluntary submission to provisional assessment under Rule 9B, supported by execution of the prescribed bond and furnishing of security, meant that differential duty was recoverable on finalisation of assessment under that scheme. In such circumstances, the demand was not treated as one of short levy or non-levy requiring a notice under Section 11A of the Central Excise Act. The Court also noted that the earlier writ protection, obtained on an undertaking to comply with the bond and guarantee conditions, did not change the provisional character of the assessments. The duty demand was therefore sustainable without a Section 11A show cause notice. Case-Laws Central Excise Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389591