https://www.taxtmi.com/caselaws?id=445719 A show cause notice demanding differential duty was found unsustainable where the assessment had already been finalised by the Assistant Commissioner and the assessee had acted on that finalised price list during the relevant clearance period. The later appellate direction to include JPC Cess did not amount to any further effective finalisation before the notice was issued, so the notice was treated as belated. On the assessee's alternative factual basis, the notice was also premature because it preceded RT-12 finalisation. The plea that Section 11A did not apply was rejected, and the Supreme Court ruling cited was applied against the Revenue. en-us Fri, 17 Nov 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445719 A show cause notice demanding differential duty was found unsustainable where the assessment had already been finalised by the Assistant Commissioner and the assessee had acted on that finalised price list during the relevant clearance period. The later appellate direction to include JPC Cess did not amount to any further effective finalisation before the notice was issued, so the notice was treated as belated. On the assessee's alternative factual basis, the notice was also premature because it preceded RT-12 finalisation. The plea that Section 11A did not apply was rejected, and the Supreme Court ruling cited was applied against the Revenue. Case-Laws Central Excise Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445719