https://www.taxtmi.com/caselaws?id=42969 Provisional excise assessments may be completed by the proper officer through a formal demand for differential duty where the earlier quantification process was only preparatory and had not resulted in a final adjudication. The court noted that the assessee had already replied to the show cause notices, participated in the earlier adjudication and subsequent duty-calculation meetings, so no further pre-demand notice was required and no prejudice was shown. It also held that writ interference was inappropriate because an effective statutory appeal remedy was available under the excise law. The demand process was therefore upheld, with no breach of natural justice found. en-us Thu, 09 Aug 1990 00:00:00 +0530 Tue, 15 Jun 2010 13:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42969 Provisional excise assessments may be completed by the proper officer through a formal demand for differential duty where the earlier quantification process was only preparatory and had not resulted in a final adjudication. The court noted that the assessee had already replied to the show cause notices, participated in the earlier adjudication and subsequent duty-calculation meetings, so no further pre-demand notice was required and no prejudice was shown. It also held that writ interference was inappropriate because an effective statutory appeal remedy was available under the excise law. The demand process was therefore upheld, with no breach of natural justice found. Case-Laws Central Excise Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42969