https://www.taxtmi.com/caselaws?id=105809 Mere approval of a classification list subject to the outcome of an appeal did not amount to provisional assessment because there was no express provisional order or compliance with the prescribed procedure. The notice itself invoked the extended limitation period, but the record disclosed no prima facie basis for suppression or intent to evade duty, especially where the department knew of the manufacture and clearances and the assessee acted on the operative appellate order. On that prima facie view, duty was recoverable only for the normal period, and pre-deposit of the balance duty and penalty was waived with recovery stayed pending appeal. en-us Wed, 21 Jun 1995 00:00:00 +0530 Sat, 10 Mar 2012 10:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105809 Mere approval of a classification list subject to the outcome of an appeal did not amount to provisional assessment because there was no express provisional order or compliance with the prescribed procedure. The notice itself invoked the extended limitation period, but the record disclosed no prima facie basis for suppression or intent to evade duty, especially where the department knew of the manufacture and clearances and the assessee acted on the operative appellate order. On that prima facie view, duty was recoverable only for the normal period, and pre-deposit of the balance duty and penalty was waived with recovery stayed pending appeal. Case-Laws Central Excise Wed, 21 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105809