Provisional assessment and limitation in excise demands depend on proof of a Rule 9B order and final assessment date.

A demand cannot be treated as within limitation merely because RT-12 returns were said to be provisionally assessed; provisional assessment under Rule 9B of the Central Excise Rules, 1944 requires proof of a specific order by the proper officer. Where the Department cannot show such an order or establish the date of final assessment, limitation cannot be computed from an assumed finalisation. The document notes that, on this basis, the time-bar defence succeeded and the demand was treated as barred by limitation.

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Issues: Whether the duty demand was barred by limitation, in view of the Revenue's claim that the RT-12 returns were provisionally assessed and the show-cause notices were issued within time from the final assessment.

Analysis: The controlling principle was the Supreme Court's ruling that a provisional assessment of RT-12 returns must be made under Rule 9B of the Central Excise Rules, 1944 pursuant to a specific order of the proper officer. No such order was shown to exist in the present case. The Revenue also failed to establish the date of any final assessment from which limitation could be computed. In the absence of proof of provisional assessment and finalization, the demand could not be saved from the plea of time-bar. The departmental circular relied on also supported the requirement of a specific order for provisional assessment.

Conclusion: The demand was rightly held to be time-barred, and the Revenue failed to establish that the notices were issued within the permissible period.

Final Conclusion: The assessee's limitation defence succeeded, and the duty demand as confirmed in the lower appellate order was sustained, leaving the Revenue's challenge without merit.

Ratio Decidendi: A show-cause demand cannot be treated as within limitation on the basis of provisional assessment unless the Department proves that the assessment was made under Rule 9B by a specific order and also proves the date of final assessment.

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