Provisional assessment requires a Rule 9B order and supporting material; a general bond does not extend duty demand limitation.

Provisional assessment under Rule 9B of the Central Excise Rules, 1944 cannot be inferred from a general-purpose bond alone; it must be supported by an order of the jurisdictional Assistant Commissioner and corresponding material showing clearance and payment on that basis. In the absence of such proof, a differential duty demand cannot be treated as arising from provisional assessment and remains subject to the normal limitation under Section 11A of the Central Excise Act, 1944. On the stated facts, the assessee succeeded on limitation and the demand was set aside with consequential relief.

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Issues: Whether the clearances were made on a provisional basis under Rule 9B of the Central Excise Rules, 1944, and whether the demand for differential duty could therefore survive beyond the normal period of limitation under Section 11A of the Central Excise Act, 1944.

Analysis: The bond relied upon by the Revenue was a general-purpose bond covering several obligations, including matters unrelated to the assessee's case, and did not by itself establish provisional assessment. There was admittedly no order by the jurisdictional Assistant Commissioner under Rule 9B. The settled legal position is that provisional assessment must be shown by an order under Rule 9B and supporting material demonstrating clearance and payment on that basis. In the absence of such proof, the demand could not be treated as one arising from provisional assessment.

Conclusion: The clearances were not proved to be provisional, and the differential duty demand was confined to the normal limitation period under Section 11A.

Final Conclusion: The assessee succeeded on the limitation issue, and the impugned demand was set aside with consequential relief.

Ratio Decidendi: Provisional assessment cannot be inferred from a general bond alone; it must be supported by an order under Rule 9B and corresponding material, failing which the demand is governed by the normal limitation under Section 11A.

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