https://www.taxtmi.com/caselaws?id=753763 CESTAT Kolkata allowed the appeal, setting aside the adjudicating authority's order. The Tribunal held that provisional assessments must be finalized using the methodology previously approved by the Department and CA certificates cannot be discarded without reason. The Show Cause Notice issued on 21-11-2011 was beyond the normal limitation period, and since the appellant had not suppressed any facts, the extended period of limitation was not applicable. The final assessment should be done based on the Chartered Accountant's certificate for the relevant period. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 07:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753763 CESTAT Kolkata allowed the appeal, setting aside the adjudicating authority's order. The Tribunal held that provisional assessments must be finalized using the methodology previously approved by the Department and CA certificates cannot be discarded without reason. The Show Cause Notice issued on 21-11-2011 was beyond the normal limitation period, and since the appellant had not suppressed any facts, the extended period of limitation was not applicable. The final assessment should be done based on the Chartered Accountant's certificate for the relevant period. Case-Laws Central Excise Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753763