Time-barred excise demand where no provisional assessment existed and delayed classification approval could not extend limitation.

Demand was held time-barred because the assessment could not be treated as provisional merely due to a delayed classification-list finalisation. Rule 173CC applied only in specified situations, and there was no material showing that the assessee fell within those categories. The assessee had long-standing registration, its classification list had already been approved earlier, and no order under Rule 9B had been passed to make the assessment provisional. Remarks in RT-12 returns were insufficient where the statutory procedure for provisional assessment had not been followed.

---

---

Issues: (i) Whether the demand was barred by limitation on the ground that the assessment was not made provisional pending approval of the classification list.

Analysis: Rule 173CC was applicable only in specified situations, and there was no material to show that the assessee fell within those categories. The assessee had been registered for years and its classification list had already been approved earlier. No order under Rule 9B treating the assessment as provisional had been passed. A delayed finalisation of the classification list could not by itself convert the assessment into a provisional one. Mere remarks in some RT-12 returns were insufficient, particularly when the record did not show that the statutory procedure for provisional assessment had been followed.

Conclusion: The demand was time-barred and the appeal failed.

---