https://www.taxtmi.com/caselaws?id=42524 In provisional assessment cases, a show cause notice under Section 11A can be issued only after the relevant date has arisen, namely the date of adjustment of duty after final assessment. The text states that if that date has not yet arrived, the power to issue the notice has not crystallised and the notice is prima facie premature. It also notes that, at that stage, objections based on the nature of the material supporting the notice or on alleged prior finalisation of some assessments were not accepted. The interim restraint on further proceedings was therefore justified. en-us Wed, 05 Jul 1989 00:00:00 +0530 Fri, 11 Jun 2010 17:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42524 In provisional assessment cases, a show cause notice under Section 11A can be issued only after the relevant date has arisen, namely the date of adjustment of duty after final assessment. The text states that if that date has not yet arrived, the power to issue the notice has not crystallised and the notice is prima facie premature. It also notes that, at that stage, objections based on the nature of the material supporting the notice or on alleged prior finalisation of some assessments were not accepted. The interim restraint on further proceedings was therefore justified. Case-Laws Central Excise Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42524