2005 (6) TMI 452

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..... Order per : Jyoti Balasundaram, Vice-President]. The Revenue is aggrieved by that portion of the order of the Commissioner (Appeals) by which he has held that the show cause notice dated 2-3-1993 for demand of differential duty is barred by limitation, as according to them the duty was provisionally assessed initially and the above assessments were subsequently finalised, and therefore, the .....

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..... s Works Pvt. Ltd. v. CCE, Patna [1997 (91) E.L.T. 497 (S.C.)], wherein it has been held that no show cause notice under Section 11A of the Central Excise Act is required to be issued for demand as a consequence of finalization of assessment and notice is required to be issued under Section 11A only in the case of short levy, non levy or erroneous refund. The same view has been taken by the Tribuna .....

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