https://www.taxtmi.com/caselaws?id=47781 Under the Central Excise Act and Rule 9B, provisional assessment is only an interim step followed by final assessment and adjustment of duty. Section 11A recovery proceedings for duty not levied, short-levied, short-paid, or wrongly refunded can be initiated only after the liability is crystallised on final assessment, because the relevant date for limitation in provisional assessment cases is the date of adjustment after finalisation. On that basis, show cause notices issued before completion of final assessment were held invalid, and the assessee's challenge succeeded. 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 Under the Central Excise Act and Rule 9B, provisional assessment is only an interim step followed by final assessment and adjustment of duty. Section 11A recovery proceedings for duty not levied, short-levied, short-paid, or wrongly refunded can be initiated only after the liability is crystallised on final assessment, because the relevant date for limitation in provisional assessment cases is the date of adjustment after finalisation. On that basis, show cause notices issued before completion of final assessment were held invalid, and the assessee's challenge succeeded. Case-Laws Central Excise Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47781