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TMI Blog2019 (8) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... rders dated 25th September 2018. Therefore, neither the impugned show cause notices nor the impugned order had occasion to invoke Section 11A of the Act while finalising of the assessment. In fact a plain reading of the section 11A of the Act clearly provides that the time to recover the duty under the above provision would commence from the relevant date. The relevant date as defined in Section 11A, in case of duty of excise which is provisionally assessed, would be the date of final assessment. So also, penalty under Section 11A of the Act consequent to the above demand would not arise at the stage as the provisional assessment continues. Impugned order set aside - petition allowed. - WRIT PETITION NO.1434 OF 2019 - - - Dated:- 9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act and impose penalty under Section 11AC of the Act. This demand duty under Section 11A of the Act and consequent proposal to impose penalty in the show cause notices before finalizing of the provisional assessment, it is submitted, is without jurisdiction as it is contrary to the plain provision of Act and the decision of the Apex Court in ITC Ltd V/s. UOI 250 ELT 185 4. Mr. Jetley, the learned counsel for the Revenue, submits that there is a alternate remedy of appeal under the Act; therefore this Court should not entertain this petition. On the other hand, Mr.Sanghavi for the petitioner submits that both the impugned orders dated 25th September 2018 and two show cause notices dated 07th March 2018, to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-2014 and 2014-2015 continued to remain provisional till the passing of the impugned orders dated 25th September 2018. Therefore, neither the impugned show cause notices nor the impugned order had occasion to invoke Section 11A of the Act while finalising of the assessment. In fact a plain reading of the section 11A of the Act clearly provides that the time to recover the duty under the above provision would commence from the relevant date. The relevant date as defined in Section 11A, in case of duty of excise which is provisionally assessed, would be the date of final assessment. So also, penalty under Section 11A of the Act consequent to the above demand would not arise at the stage as the provisional assessment continues. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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