2005 (6) TMI 452

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....ri Vijay N. Nair, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by that portion of the order of the Commissioner (Appeals) by which he has held that the show cause notice dated 2-3-1993 for demand of differential duty is barred by limitation, as according to them the duty was provisionally assessed initially and the above assessments....

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.... of the Apex Court decision in Serai Kella Glass Works Pvt. Ltd. v. CCE, Patna [1997 (91) E.L.T. 497 (S.C.)], wherein it has been held that no show cause notice under Section 11A of the Central Excise Act is required to be issued for demand as a consequence of finalization of assessment and notice is required to be issued under Section 11A only in the case of short levy, non levy or erroneous refu....