Re-determination time limits under section 75(2): order for tax, interest and penalty must be issued within two years. Clarification fixes that when an appellate body directs re-determination by deeming a fraud-based notice to be a non-fraud notice, the proper officer must issue the re-determination order for tax, interest and penalty within the two-year period following communication of the appellate direction, and may re-determine only those amounts for which the original show cause notice was issued within the time limit applicable to non-fraud assessments; amounts outside that non-fraud limitation are time-barred and must be dropped.