https://www.taxtmi.com/caselaws?id=287217 Where duty liability arose during a period of provisional assessment under Rule 9B of the Central Excise Rules, a show cause notice under Section 11A of the Central Excise Act was not maintainable until the assessment was finalised and duty adjusted. The limitation framework and recovery mechanism under Section 11A were linked to completion of the provisional assessment, so notice issued before final assessment did not fit the statutory scheme for short levy or short payment. The notice was held ab initio void, the impugned order was set aside, and consequential relief followed. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sat, 04 Apr 2020 09:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287217 Where duty liability arose during a period of provisional assessment under Rule 9B of the Central Excise Rules, a show cause notice under Section 11A of the Central Excise Act was not maintainable until the assessment was finalised and duty adjusted. The limitation framework and recovery mechanism under Section 11A were linked to completion of the provisional assessment, so notice issued before final assessment did not fit the statutory scheme for short levy or short payment. The notice was held ab initio void, the impugned order was set aside, and consequential relief followed. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287217