https://www.taxtmi.com/caselaws?id=83552 Assessments were treated as provisional in fact and law because the returns were endorsed and dealt with as provisional, even though the appellants had not executed the required bond. The later demand for differential duty raised after finalisation was not barred by limitation, as the record did not show that it was issued beyond six months from the final adjustment. Delay in completing the finalisation process, by itself, did not render the demand time-barred. The demand was therefore upheld. en-us Fri, 19 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83552 Assessments were treated as provisional in fact and law because the returns were endorsed and dealt with as provisional, even though the appellants had not executed the required bond. The later demand for differential duty raised after finalisation was not barred by limitation, as the record did not show that it was issued beyond six months from the final adjustment. Delay in completing the finalisation process, by itself, did not render the demand time-barred. The demand was therefore upheld. Case-Laws Central Excise Fri, 19 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83552