https://www.taxtmi.com/caselaws?id=44503 Under the Central Excise assessment scheme, self-assessment is only the first step and the proper officer must complete final assessment on the return filed, with duty adjustments made in the account-current. The text explains that Section 11A, with its show cause requirement, applies to recovery of duty only where there is short-levy, non-levy, short-payment, or erroneous refund after final assessment. Where the impugned demand arises as part of finalisation of assessment following quashing of an earlier provisional assessment, it is not treated as a fresh recovery proceeding under Section 11A. On that basis, no prior show cause notice was required for the demand. en-us Tue, 08 Apr 1997 00:00:00 +0530 Tue, 16 Dec 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44503 Under the Central Excise assessment scheme, self-assessment is only the first step and the proper officer must complete final assessment on the return filed, with duty adjustments made in the account-current. The text explains that Section 11A, with its show cause requirement, applies to recovery of duty only where there is short-levy, non-levy, short-payment, or erroneous refund after final assessment. Where the impugned demand arises as part of finalisation of assessment following quashing of an earlier provisional assessment, it is not treated as a fresh recovery proceeding under Section 11A. On that basis, no prior show cause notice was required for the demand. Case-Laws Central Excise Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44503