Provisional assessment requires a Rule 9B order; without it, the extended limitation period cannot be invoked.

Provisional assessment cannot be presumed merely because approval of a classification list was pending. In the absence of an order under Rule 9B of the Central Excise Rules, 1944, and without material showing that duty was paid on a provisional basis, clearances and duty payments must be treated as final. On that footing, the Revenue could not invoke the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944. The demand beyond the normal limitation period was therefore unsustainable, while the demand within the normal period was upheld.

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Issues: Whether, in the absence of an order under Rule 9B of the Central Excise Rules, 1944, the clearances and payment of duty could be treated as provisional so as to justify invocation of the extended period under the proviso to Section 11A of the Central Excise Act, 1944.

Analysis: The demand related to a period partly beyond six months before the show cause notice, and the Revenue sought to sustain the longer period on the basis that the assessments were provisional pending approval of the classification list. The Tribunal held that provisional assessment cannot be presumed merely because classification approval was pending. In the absence of any order under Rule 9B, and in the absence of material showing that duty was paid on a provisional basis, the assessments had to be treated as final. Consequently, the Revenue had no basis to invoke the extended limitation period under the proviso to Section 11A.

Conclusion: The extended period of limitation was not available to the Revenue, and the demand beyond the normal period was unsustainable. The demand confined to the normal period was upheld.

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