https://www.taxtmi.com/caselaws?id=119439 A demand cannot be treated as within limitation merely because RT-12 returns were said to be provisionally assessed; provisional assessment under Rule 9B of the Central Excise Rules, 1944 requires proof of a specific order by the proper officer. Where the Department cannot show such an order or establish the date of final assessment, limitation cannot be computed from an assumed finalisation. The document notes that, on this basis, the time-bar defence succeeded and the demand was treated as barred by limitation. en-us Wed, 22 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 11:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119439 A demand cannot be treated as within limitation merely because RT-12 returns were said to be provisionally assessed; provisional assessment under Rule 9B of the Central Excise Rules, 1944 requires proof of a specific order by the proper officer. Where the Department cannot show such an order or establish the date of final assessment, limitation cannot be computed from an assumed finalisation. The document notes that, on this basis, the time-bar defence succeeded and the demand was treated as barred by limitation. Case-Laws Central Excise Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119439