https://www.taxtmi.com/caselaws?id=42587 Final assessments made under Rule 173-I of the Central Excise Rules, 1944, once they attain finality and remain unchallenged, create recoverable dues under Section 11 of the Central Excises and Salt Act, 1944. Section 11A is not the executing provision for such crystallised liability, so recovery and encashment of bank guarantees are not barred merely because Section 11A notices were issued or proceedings were not first completed under that section. The Revenue may enforce the final assessment amounts without being held up by unnecessary Section 11A proceedings. en-us Thu, 27 Apr 1989 00:00:00 +0530 Sat, 12 Jun 2010 11:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42587 Final assessments made under Rule 173-I of the Central Excise Rules, 1944, once they attain finality and remain unchallenged, create recoverable dues under Section 11 of the Central Excises and Salt Act, 1944. Section 11A is not the executing provision for such crystallised liability, so recovery and encashment of bank guarantees are not barred merely because Section 11A notices were issued or proceedings were not first completed under that section. The Revenue may enforce the final assessment amounts without being held up by unnecessary Section 11A proceedings. Case-Laws Central Excise Thu, 27 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42587