https://www.taxtmi.com/caselaws?id=31255 A show-cause notice was required before finalising the assessments and raising the consequential demand. Even if the assessments were provisional, the department could not proceed to finalisation without giving notice, and the original authority could examine whether the assessments were in fact provisional after such notice. Because this procedural requirement was not followed, the impugned orders could not be sustained. The matter was therefore remanded for fresh adjudication, with directions to issue notice and reconsider the dispute anew. en-us Tue, 17 Jun 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31255 A show-cause notice was required before finalising the assessments and raising the consequential demand. Even if the assessments were provisional, the department could not proceed to finalisation without giving notice, and the original authority could examine whether the assessments were in fact provisional after such notice. Because this procedural requirement was not followed, the impugned orders could not be sustained. The matter was therefore remanded for fresh adjudication, with directions to issue notice and reconsider the dispute anew. Case-Laws Central Excise Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31255