https://www.taxtmi.com/caselaws?id=113025 The Appellate Tribunal CESTAT, Kolkata, ruled that in a dispute over the point of limitation in tax assessments, the assessments being provisional meant that the provisions of Section 11A did not apply. The Tribunal emphasized that the provisional nature of the assessments was significant, even if not considered earlier, and rejected the plea of limitation. The appeal was scheduled for a regular hearing on merits. en-us Tue, 11 May 2004 00:00:00 +0530 Thu, 03 May 2012 14:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113025 The Appellate Tribunal CESTAT, Kolkata, ruled that in a dispute over the point of limitation in tax assessments, the assessments being provisional meant that the provisions of Section 11A did not apply. The Tribunal emphasized that the provisional nature of the assessments was significant, even if not considered earlier, and rejected the plea of limitation. The appeal was scheduled for a regular hearing on merits. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113025