https://www.taxtmi.com/caselaws?id=114582 Provisional assessment cannot be presumed merely because approval of a classification list was pending. In the absence of an order under Rule 9B of the Central Excise Rules, 1944, and without material showing that duty was paid on a provisional basis, clearances and duty payments must be treated as final. On that footing, the Revenue could not invoke the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944. The demand beyond the normal limitation period was therefore unsustainable, while the demand within the normal period was upheld. en-us Mon, 01 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 11:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114582 Provisional assessment cannot be presumed merely because approval of a classification list was pending. In the absence of an order under Rule 9B of the Central Excise Rules, 1944, and without material showing that duty was paid on a provisional basis, clearances and duty payments must be treated as final. On that footing, the Revenue could not invoke the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944. The demand beyond the normal limitation period was therefore unsustainable, while the demand within the normal period was upheld. Case-Laws Central Excise Mon, 01 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114582