https://www.taxtmi.com/caselaws?id=80035 In provisional assessment cases, finalisation that determines admissibility of deductions, quantifies duty payable, and fixes any short payment can set the relevant date for limitation under Section 11A at the date of final adjustment. Where no notice demanding short levy is issued within six months from that date, a departmental demand for alleged short levy is prima facie time-barred. The appellate framework therefore requires strict compliance with the statutory time limit for demands of duty not levied, short levied, or short paid, and on that basis unconditional stay of the additional duty demanded may be warranted. en-us Mon, 19 Jun 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80035 In provisional assessment cases, finalisation that determines admissibility of deductions, quantifies duty payable, and fixes any short payment can set the relevant date for limitation under Section 11A at the date of final adjustment. Where no notice demanding short levy is issued within six months from that date, a departmental demand for alleged short levy is prima facie time-barred. The appellate framework therefore requires strict compliance with the statutory time limit for demands of duty not levied, short levied, or short paid, and on that basis unconditional stay of the additional duty demanded may be warranted. Case-Laws Central Excise Mon, 19 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80035