https://www.taxtmi.com/caselaws?id=77176 A central excise duty demand was held time-barred because the show cause notice was issued beyond the ordinary six-month limitation under Rule 10(1), and extended limitation had not been invoked. Pending approval of a classification list did not, by itself, make the clearances provisional; provisional assessment must be established under the prescribed legal procedure and cannot be presumed from unresolved classification alone. On those facts, the notice issued after the relevant approval date was unsustainable and the demand failed as barred by limitation. en-us Wed, 06 Sep 2006 00:00:00 +0530 Fri, 27 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77176 A central excise duty demand was held time-barred because the show cause notice was issued beyond the ordinary six-month limitation under Rule 10(1), and extended limitation had not been invoked. Pending approval of a classification list did not, by itself, make the clearances provisional; provisional assessment must be established under the prescribed legal procedure and cannot be presumed from unresolved classification alone. On those facts, the notice issued after the relevant approval date was unsustainable and the demand failed as barred by limitation. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77176