https://www.taxtmi.com/caselaws?id=92089 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. en-us Tue, 16 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92089 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. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92089