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2017 (3) TMI 1097 - AT - Central ExciseValidity of SCN - adjustment of excess paid duty with short paid duty - appellant's case is that there is no demand arising out of final assessment order of the provisional assessment. The final assessment order itself is appealable and without challenging the final assessment order the proposal of demand by issuing SCN is premature, hence not sustainable - Held that: - the assessment order was not challenged by the revenue by review/filing appeal before the Commissioner (Appeals). Therefore the assessment order whether right or wrong, it attained finality. In such circumstances, it is not open to the revenue to issue SCN to the appellant. Therefore the said SCN is lacking jurisdiction, hence all the proceedings flowing from the SCN is non-est in the eyes of law - appeal allowed - decided in favor of appellant.
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