https://www.taxtmi.com/caselaws?id=43017 Where excise duty remained under provisional assessment because the classification list had not been finally approved, recovery proceedings under Section 11A could not be initiated before final assessment and adjustment of duty; the show cause notice and consequential demand and penalty action were therefore without jurisdiction. In any fresh proceeding, if the department relies on adverse witness statements, natural justice requires granting the assessee a requested opportunity to cross-examine those witnesses. The Court also treated the deposited differential duty as refundable and directed refund with interest rather than relegating the assessee to a further appellate remedy. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 25 Oct 2018 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43017 Where excise duty remained under provisional assessment because the classification list had not been finally approved, recovery proceedings under Section 11A could not be initiated before final assessment and adjustment of duty; the show cause notice and consequential demand and penalty action were therefore without jurisdiction. In any fresh proceeding, if the department relies on adverse witness statements, natural justice requires granting the assessee a requested opportunity to cross-examine those witnesses. The Court also treated the deposited differential duty as refundable and directed refund with interest rather than relegating the assessee to a further appellate remedy. Case-Laws Central Excise Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43017