https://www.taxtmi.com/caselaws?id=98914 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 affects the limitation period for duty demands under Section 11A of the Central Excise Act, 1944. Where clearances are made subject to final approval and classification lists are later finalised, the relevant date for limitation is the date of finalisation, not the earlier clearance period. On the facts, the assessments under both classification lists were treated as provisional, and the show cause notice issued after finalisation was held to be within time. The limitation objection therefore failed, and the duty demand was not time barred. en-us Thu, 20 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98914 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 affects the limitation period for duty demands under Section 11A of the Central Excise Act, 1944. Where clearances are made subject to final approval and classification lists are later finalised, the relevant date for limitation is the date of finalisation, not the earlier clearance period. On the facts, the assessments under both classification lists were treated as provisional, and the show cause notice issued after finalisation was held to be within time. The limitation objection therefore failed, and the duty demand was not time barred. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98914