Provisional excise assessment requires strict statutory compliance; without an order and bond, differential duty demand is time-barred.

Provisional excise assessment arises only when the prescribed procedure is strictly followed, including a specific order permitting provisional assessment and execution of the required bond or security. Mere pendency of classification list approval or an endorsement on RT-12 returns does not, by itself, make an assessment provisional. Where no such order was made and no bond was executed, the assessment remained final, so any differential duty demand had to be tested under the ordinary limitation period. On these facts, a demand issued beyond six months was barred by limitation, and the assessee's position was upheld.

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Issues: Whether the assessments for the relevant period could be treated as provisional in the absence of a specific order for provisional assessment and execution of the required bond, and consequently whether the demand for differential duty was barred by limitation.

Analysis: Provisional assessment under the excise rules requires compliance with the prescribed procedure, including a specific order permitting provisional assessment and execution of a bond or security covering the possible differential duty. Mere pendency of approval of classification lists or an endorsement on RT-12 returns does not by itself make the assessment provisional. On the facts, no order for provisional assessment was made and no bond was executed. In these circumstances, the assessments could not be treated as provisional. The demand was therefore governed by the normal limitation period applicable to duty demands.

Conclusion: The assessments were not provisional, and the demand issued beyond six months was barred by limitation. The finding in favour of the assessee was upheld.

Ratio Decidendi: A duty assessment is not provisional unless the statutory procedure for provisional assessment is strictly followed, including a specific order and compliance with the bond requirement.

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