https://www.taxtmi.com/caselaws?id=73038 When an adjudication order itself determines duty liability and directs payment, limitation runs from receipt of that order. A later quantification of the exact amount by the Superintendent or Assistant Collector is only a ministerial arithmetical exercise and does not amount to a fresh adjudication or create a new starting point for filing an appeal. The appeal was therefore treated as time-barred because it was, in substance, directed against the original adjudication order, and the subsequent calculation could not extend the statutory limitation period. en-us Sat, 01 Oct 1983 00:00:00 +0530 Thu, 26 May 2011 17:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73038 When an adjudication order itself determines duty liability and directs payment, limitation runs from receipt of that order. A later quantification of the exact amount by the Superintendent or Assistant Collector is only a ministerial arithmetical exercise and does not amount to a fresh adjudication or create a new starting point for filing an appeal. The appeal was therefore treated as time-barred because it was, in substance, directed against the original adjudication order, and the subsequent calculation could not extend the statutory limitation period. Case-Laws Central Excise Sat, 01 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73038