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1997 (4) TMI 74 - SC - Central ExciseWhether Sections 11A and 11B are similarly worded and the scheme of the two sections is the same? Held that:- In the instant case, the High Court after quashing the provisional assessment, directed the assessments to be made afresh in accordance with the guidelines given by it. No question of giving any notice under Section 11A arises at this stage. The provisional assessment was quashed by the High Court and direction was given to recompute the value of the excisable goods. This could only be done in accordance with the substantive provisions of Section 4 and in accordance with the procedure laid down in Rule 173-I which at the material time stood. The scope of Section 11A and Rule 173-I are quite different. In this case, the provisional assessment earlier made by the proper officer has been quashed and pursuant to the direction of the High Court, the proper officer has made the final assessment. No question of failure of issuance of show cause notice under Section 11A arises in this case. Even otherwise, we do not find any infirmity in the order of the Tribunal. Appeal dismissed.
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