https://www.taxtmi.com/caselaws?id=43824 In finalisation of provisional excise assessments, invoking Section 11A at the show-cause stage was held inappropriate because that demand provision applies only after assessment is finalised and a demand arises under the statute. The authority was required to first settle the price list under Rule 173C and then proceed with adjudication in accordance with law. Disparaging introductory observations in the Single Judge's order were also found unwarranted and were directed to be deleted. The writ appeal was thus allowed to that extent, with modification of the order and deletion of the impugned references. en-us Thu, 21 Jul 1994 00:00:00 +0530 Wed, 17 Nov 2021 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43824 In finalisation of provisional excise assessments, invoking Section 11A at the show-cause stage was held inappropriate because that demand provision applies only after assessment is finalised and a demand arises under the statute. The authority was required to first settle the price list under Rule 173C and then proceed with adjudication in accordance with law. Disparaging introductory observations in the Single Judge's order were also found unwarranted and were directed to be deleted. The writ appeal was thus allowed to that extent, with modification of the order and deletion of the impugned references. Case-Laws Central Excise Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43824