https://www.taxtmi.com/caselaws?id=52235 Where duty is provisionally assessed, the limitation for issuing a demand notice under Section 11A runs from the date of final adjustment after finalisation of the assessment. The provisional character of the assessment is not limited to the original ground for provisional assessment, so a demand on a different ground cannot avoid the statutory time-limit. As the notice was issued before the relevant limitation date after finalisation, it was premature and the demand could not be sustained. en-us Thu, 17 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52235 Where duty is provisionally assessed, the limitation for issuing a demand notice under Section 11A runs from the date of final adjustment after finalisation of the assessment. The provisional character of the assessment is not limited to the original ground for provisional assessment, so a demand on a different ground cannot avoid the statutory time-limit. As the notice was issued before the relevant limitation date after finalisation, it was premature and the demand could not be sustained. Case-Laws Central Excise Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52235