https://www.taxtmi.com/caselaws?id=115620 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 requires both a formal order of provisional assessment and payment of duty on a provisional basis; neither a filed price list nor annexures is enough. On the record, there was no material showing provisional assessment, and the show cause notice proceeded on misdeclaration and misstatement rather than provisional clearance. The clearances were therefore not treated as provisional, so the extended period of limitation could not be invoked on that footing. The demand was time-barred and the Revenue's challenge failed. en-us Tue, 12 Apr 2005 00:00:00 +0530 Thu, 31 May 2012 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115620 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 requires both a formal order of provisional assessment and payment of duty on a provisional basis; neither a filed price list nor annexures is enough. On the record, there was no material showing provisional assessment, and the show cause notice proceeded on misdeclaration and misstatement rather than provisional clearance. The clearances were therefore not treated as provisional, so the extended period of limitation could not be invoked on that footing. The demand was time-barred and the Revenue's challenge failed. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115620