Judgment

S.B. SINHA, J. - Completion of an assessment proceeding whether is a sine qua non for issuance of notice under Section 11 - A of the Central Excise Act, 1944 (for short "the Act") is the question involved in this appeal which arises out of a judgment and order dated 18 - 6 - 2004 as modified by an order dated 2 - 7 - 2004.

2. M/s ITC Ltd., Respondent 1 herein manufactures cigarettes. It gets the work done also by way of job work through various factories. These factories inter alia belonged to M/s Master Tobacco Company situated at 36/40, Mahalaxmi Birdege Arcade, Mahalaxmi Road, Mumbai and M/s Crown Tobacco Co. situated at 9, St. John Baptist Road, Bandra, Mumbai. A provisional price list was issued by the Department for the period 1 - 3 - 1973 to 28 - 2 - 1983.

3. It appears that there existed a dispute as regards mode of valuation for the purpose of levy of excise duty. By a judgment and order dated 19 - 7 - 1995, . this Court opined that excise duty should be paid on the wholesale dealers price to their customers and not on the price of Respondent 1 to its wholesale dealers.

4. A show - cause notice was issued on 10 - 4 - 1986 as to why the respondent and its wholesale