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2009 (10) TMI 43 - HC - Central ExciseWhen to issue SCN under section 11A in case of provisional assessment – held that – SCN can not be issued before finalization no assessment - the provisions of Section 11A get triggered only upon completion of the final assessment proceedings. In the instant case, at a point in time when the show cause notice dated 27.01.1988 was issued the assessment proceedings were undoubtedly incomplete. They were provisional. The final assessment proceedings got finalized only on 28.04.1988. The order of the Director General (Inspection) dated 10.04.1986, in our view, was not a final assessment order, as contended by the respondent. – show cause quashed
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