https://www.taxtmi.com/caselaws?id=42394 Provisional assessment under Rule 9B did not bar show cause notices under Section 11A where the notices alleged independent evasion, including misdeclaration of assessable value, use of intermediary concerns, and recovery of unrecorded amounts. The court held that Section 11A applies to non-levy, short-levy, short-payment, or erroneous refund caused by fraud, suppression, or wilful misstatement, so the notices were valid and not without jurisdiction. It further held that Section 11A is a recovery machinery provision: the cause of action arises from the alleged fraudulent non-levy or suppression itself, not only on finalisation of assessment or adjustment of duty. The writ petition was dismissed. en-us Fri, 12 Aug 1988 00:00:00 +0530 Fri, 11 Jun 2010 09:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42394 Provisional assessment under Rule 9B did not bar show cause notices under Section 11A where the notices alleged independent evasion, including misdeclaration of assessable value, use of intermediary concerns, and recovery of unrecorded amounts. The court held that Section 11A applies to non-levy, short-levy, short-payment, or erroneous refund caused by fraud, suppression, or wilful misstatement, so the notices were valid and not without jurisdiction. It further held that Section 11A is a recovery machinery provision: the cause of action arises from the alleged fraudulent non-levy or suppression itself, not only on finalisation of assessment or adjustment of duty. The writ petition was dismissed. Case-Laws Central Excise Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42394