https://www.taxtmi.com/caselaws?id=41270 Differential excise duty arising after final determination of assessable value following provisional clearances falls under the residuary recovery rule for incomplete assessment, rather than the short-levy limitation rule. Earlier clearances supported by AR 1 forms, a bond and provisional procedures did not amount to completed assessments. However, demands based on comparative data from other manufacturers and adverse inferences from invoices require disclosure of that material and a genuine opportunity to respond. Non-disclosure deprives the affected party of a fair hearing and vitiates the adjudication, so relief against the excise demands was sustained despite the recovery rule being applicable. en-us Thu, 19 Feb 1976 00:00:00 +0530 Tue, 01 Jun 2010 15:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41270 Differential excise duty arising after final determination of assessable value following provisional clearances falls under the residuary recovery rule for incomplete assessment, rather than the short-levy limitation rule. Earlier clearances supported by AR 1 forms, a bond and provisional procedures did not amount to completed assessments. However, demands based on comparative data from other manufacturers and adverse inferences from invoices require disclosure of that material and a genuine opportunity to respond. Non-disclosure deprives the affected party of a fair hearing and vitiates the adjudication, so relief against the excise demands was sustained despite the recovery rule being applicable. Case-Laws Central Excise Thu, 19 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41270