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2018 (4) TMI 899 - AT - Central ExciseValidity of SCN - Provisional assessment - Held that: - there is no dispute about the fact that the goods were cleared under Provisional assessment procedure under Rule 9B of Central Excise Rules. The Appellants had followed the procedure by executing Bond alongwith Bank Guarantee. Even the assessment was finalized and the differential duty was paid by the Appellant. The assessment was finalized vide Assessment order dt. 21.04.1996 - in between, the SCN dt. 17.01.996 was issued to Appellant. Clearly the issue of show cause notice during the provisional assessment was bad in law and hence not sustainable - appeal allowed - decided in favor of appellant.
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