https://www.taxtmi.com/caselaws?id=92052 A provisional assessment under Rule 9B must be finalised through one comprehensive final order covering all issues, not by piecemeal instalments on selected matters. The mechanism in Rule 9B(5) was treated as complete and self-contained, and the absence of an express time limit supported waiting until all relevant matters were resolved before finalisation. After such finalisation, any further demand is governed by the limitation framework under Section 11A. The remand was therefore maintained, with the limitation question to be examined if post-finalisation recovery was still in issue. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92052 A provisional assessment under Rule 9B must be finalised through one comprehensive final order covering all issues, not by piecemeal instalments on selected matters. The mechanism in Rule 9B(5) was treated as complete and self-contained, and the absence of an express time limit supported waiting until all relevant matters were resolved before finalisation. After such finalisation, any further demand is governed by the limitation framework under Section 11A. The remand was therefore maintained, with the limitation question to be examined if post-finalisation recovery was still in issue. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92052