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2009 (8) TMI 592 - AT - Central ExciseDemand-Limitation- Show Cause Notice issued on 07.12.1999 for duty short paid during 1.3.1994 to 2.7.1996. clearance during period provisionally assessed following provisions of Rule 9B of erstwhile Central Excise Rules, 1944. Letter dated 13.02.1998 of jurisdictional superintendent indicating amount of duty due on account of finalization of provisional assessment. For demand of duty short paid during provisional assessment, Rule 9B contains necessary provisions. No dispute of liability, appellant liable to pay without there being demand under section 11A of Central Excise Act.
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