https://www.taxtmi.com/caselaws?id=88069 A notice issued in relation to provisionally approved price lists and proposed additions to assessable value was treated as falling within the provisional assessment scheme under Rule 9B, not as a demand notice under Section 11A. Because the notice did not quantify a specific demand and only incidentally referred to Section 11A, limitation under that provision did not bar the proceeding. The appellate order that set aside the original adjudication solely on limitation was therefore unsustainable, and the matter was remanded for fresh decision on merits after hearing the respondent. en-us Tue, 09 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88069 A notice issued in relation to provisionally approved price lists and proposed additions to assessable value was treated as falling within the provisional assessment scheme under Rule 9B, not as a demand notice under Section 11A. Because the notice did not quantify a specific demand and only incidentally referred to Section 11A, limitation under that provision did not bar the proceeding. The appellate order that set aside the original adjudication solely on limitation was therefore unsustainable, and the matter was remanded for fresh decision on merits after hearing the respondent. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88069