https://www.taxtmi.com/caselaws?id=98299 Assessments pending approval of a classification list are treated as provisional only if Rule 9B is complied with, and the Rule 173CC exception applies only to cases specifically covered by that rule. As no order for provisional assessment was issued under Rule 9B during the pendency of the classification list, and the facts did not fall within Rule 173CC, the demand for the disputed period was held time-barred. The impugned order was set aside and the appeal was allowed on limitation. en-us Tue, 04 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 10:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98299 Assessments pending approval of a classification list are treated as provisional only if Rule 9B is complied with, and the Rule 173CC exception applies only to cases specifically covered by that rule. As no order for provisional assessment was issued under Rule 9B during the pendency of the classification list, and the facts did not fall within Rule 173CC, the demand for the disputed period was held time-barred. The impugned order was set aside and the appeal was allowed on limitation. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98299