https://www.taxtmi.com/caselaws?id=72500 Clearances made pending a classification dispute, accompanied by bonds undertaking payment of differential duty and supported by departmental correspondence, were treated as provisional assessment even without a separate formal written order. The limitation period for demanding differential duty therefore ran from finalisation of the assessment, not from each clearance. As the earlier letter did not amount to finalisation and the later finalisation was not shown to be delayed unreasonably, the demand was held to be within time. The confirmation of differential duty was upheld and the assessee's challenge failed. en-us Tue, 29 Apr 1986 00:00:00 +0530 Fri, 20 May 2011 10:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72500 Clearances made pending a classification dispute, accompanied by bonds undertaking payment of differential duty and supported by departmental correspondence, were treated as provisional assessment even without a separate formal written order. The limitation period for demanding differential duty therefore ran from finalisation of the assessment, not from each clearance. As the earlier letter did not amount to finalisation and the later finalisation was not shown to be delayed unreasonably, the demand was held to be within time. The confirmation of differential duty was upheld and the assessee's challenge failed. Case-Laws Central Excise Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72500