https://www.taxtmi.com/caselaws?id=85150 The Tribunal held that the demand was not time-barred as the show cause notice was issued within the stipulated period. The appellants were not entitled to claim exemption under Notification No. 83/83-C.E. as their clearance value exceeded the prescribed limit. The assessment was deemed provisional until the clearance exceeded the exemption limit. The Tribunal interpreted Section 11A and applied Proviso (3)(ii)(b) to determine the timeliness of the demand, ultimately rejecting the appeal based on the exemption limit being exceeded within the specified time frame. en-us Thu, 12 Jan 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85150 The Tribunal held that the demand was not time-barred as the show cause notice was issued within the stipulated period. The appellants were not entitled to claim exemption under Notification No. 83/83-C.E. as their clearance value exceeded the prescribed limit. The assessment was deemed provisional until the clearance exceeded the exemption limit. The Tribunal interpreted Section 11A and applied Proviso (3)(ii)(b) to determine the timeliness of the demand, ultimately rejecting the appeal based on the exemption limit being exceeded within the specified time frame. Case-Laws Central Excise Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85150