https://www.taxtmi.com/caselaws?id=48993 A demand notice under Section 11A of the Central Excise Act cannot be issued while provisional assessment remains unfinalised, because any short levy or non-levy becomes ascertainable only at finalisation. Notices issued at that stage are premature and invalid, and adjudication orders or penalty demands founded solely on such notices cannot survive. The Tribunal also noted that material already collected may still be used in lawful finalisation proceedings, provided it is disclosed to the assessee and an opportunity of response is given. The premature notices and consequential orders were therefore set aside, with lawful action left open after final assessment. en-us Fri, 18 Jun 2004 00:00:00 +0530 Sat, 06 Jul 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48993 A demand notice under Section 11A of the Central Excise Act cannot be issued while provisional assessment remains unfinalised, because any short levy or non-levy becomes ascertainable only at finalisation. Notices issued at that stage are premature and invalid, and adjudication orders or penalty demands founded solely on such notices cannot survive. The Tribunal also noted that material already collected may still be used in lawful finalisation proceedings, provided it is disclosed to the assessee and an opportunity of response is given. The premature notices and consequential orders were therefore set aside, with lawful action left open after final assessment. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48993