https://www.taxtmi.com/caselaws?id=34869 A show cause notice under Section 11A of the Central Excise and Salt Act, 1944 could not be issued before assessment was finally completed, because the provision operated only after short-levy or short-payment was crystallised by final assessment. The order dated 10.04.1986 was not a final assessment order since it only set out valuation principles, while the later order dated 28.04.1988 finalised the provisional assessments and determined the differential duty. Rule 9B(5) of the Central Excise Rules, 1984 reinforced that provisional assessments acquire finality only on adjustment against the duty finally assessed. The ratio of Serai Kella Glass Works Pvt. Ltd. therefore supported the assessee. en-us Fri, 30 Oct 2009 00:00:00 +0530 Tue, 18 Jun 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34869 A show cause notice under Section 11A of the Central Excise and Salt Act, 1944 could not be issued before assessment was finally completed, because the provision operated only after short-levy or short-payment was crystallised by final assessment. The order dated 10.04.1986 was not a final assessment order since it only set out valuation principles, while the later order dated 28.04.1988 finalised the provisional assessments and determined the differential duty. Rule 9B(5) of the Central Excise Rules, 1984 reinforced that provisional assessments acquire finality only on adjustment against the duty finally assessed. The ratio of Serai Kella Glass Works Pvt. Ltd. therefore supported the assessee. Case-Laws Central Excise Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34869