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2010 (3) TMI 778 - HC - Central ExciseUndervaluation - Search and seizure - Classification - Provisional assessment - it is well-settled that no show cause notice under Section 11A of the Central Excise Act, 1944 can be issued, where the assessment is provisional - If the assessment was not finalized within one year also, the Chief Commissioner could grant further extension for such period as he found reasonable, provided there were good and sufficient reasons for the inability to complete assessment within one year - No documents have been disclosed to the petitioner, save and except the earlier show cause notice dated 5th March, 1992 and the Appellate Order of the Tribunal arising from proceedings that commenced pursuant to the said show cause notice dated 5th March, 1992 - It is true, that an earlier writ petition was filed challenging the impugned show cause notice inter alia on the ground of the same being violative of the principles of natural justice, since documents relied upon by the respondent Collector had not been disclosed to the petitioners - the writ petition having been kept pending for about four years, and affidavits having been filed, pursuant to the directions of this Court, this Court is not inclined to reject this writ petition on the sole ground of existence of an alternative remedy, more so when the impugned notice is patently unsustainable in law - The writ petition is disposed of
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