https://www.taxtmi.com/circulars?id=192 All provisional assessments must be finalised within six months, with a Commissioner-granted six-month extension where necessary and further extensions by the Chief Commissioner on merit. At each extension the officer must be satisfied of sufficient reasons and monitor the case. Officers must ensure provisional clearances are backed by sufficient bonds and valid security for the full extension period; bank guarantees must be renewed or strict action taken. Upon finalisation, adjustments must be made within fifteen days and bonds/securities enforced if assesssee delay risks revenue. en-us Thu, 19 Mar 1998 00:00:00 +0530 Mon, 22 Sep 2008 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=192 All provisional assessments must be finalised within six months, with a Commissioner-granted six-month extension where necessary and further extensions by the Chief Commissioner on merit. At each extension the officer must be satisfied of sufficient reasons and monitor the case. Officers must ensure provisional clearances are backed by sufficient bonds and valid security for the full extension period; bank guarantees must be renewed or strict action taken. Upon finalisation, adjustments must be made within fifteen days and bonds/securities enforced if assesssee delay risks revenue. Circulars Central Excise Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=192