https://www.taxtmi.com/caselaws?id=94976 Assessments could not be treated as provisional where the required bond and procedural steps for provisional assessment under Rule 9B were not followed, so the limitation plea based on provisional assessment failed. The authorities distinguished cases involving admitted provisional assessment and accepted that the assessee did not dispute the classification change or the consequential duty computation. The duty demands were therefore not time-barred, and confirmation of duty under Section 11A was upheld. en-us Sat, 14 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94976 Assessments could not be treated as provisional where the required bond and procedural steps for provisional assessment under Rule 9B were not followed, so the limitation plea based on provisional assessment failed. The authorities distinguished cases involving admitted provisional assessment and accepted that the assessee did not dispute the classification change or the consequential duty computation. The duty demands were therefore not time-barred, and confirmation of duty under Section 11A was upheld. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94976