https://www.taxtmi.com/caselaws?id=47781 The Supreme Court confirmed that completion of assessment proceedings is necessary before issuing a notice under Section 11A of the Central Excise Act, 1944. Show cause notices issued during provisional assessment were deemed illegal. The Court upheld the Tribunal's decision, emphasizing the importance of final assessment in determining duty liability. The appeals were dismissed without costs. en-us Tue, 31 Oct 2006 00:00:00 +0530 Fri, 21 Jul 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47781 The Supreme Court confirmed that completion of assessment proceedings is necessary before issuing a notice under Section 11A of the Central Excise Act, 1944. Show cause notices issued during provisional assessment were deemed illegal. The Court upheld the Tribunal's decision, emphasizing the importance of final assessment in determining duty liability. The appeals were dismissed without costs. Case-Laws Central Excise Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47781