https://www.taxtmi.com/caselaws?id=86813 Provisional assessments under Rule 9B delayed the start of limitation until finalisation of the assessments, so a demand notice issued after finalisation was not time-barred. The limitation objection failed because the relevant period ran from the date the assessments were finally determined, not from the original clearances. A separate objection on the duty break-up was treated as a clarification issue only and did not affect liability. The demand was therefore upheld. en-us Mon, 02 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86813 Provisional assessments under Rule 9B delayed the start of limitation until finalisation of the assessments, so a demand notice issued after finalisation was not time-barred. The limitation objection failed because the relevant period ran from the date the assessments were finally determined, not from the original clearances. A separate objection on the duty break-up was treated as a clarification issue only and did not affect liability. The demand was therefore upheld. Case-Laws Central Excise Mon, 02 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86813