https://www.taxtmi.com/caselaws?id=123562 Assessments were not provisional merely because the classification list used that term; absent an express provisional assessment order and compliance with Rule 9B of the Central Excise Rules, 1944, the normal limitation period applied. The notice having been issued beyond that period, the demand was time-barred. The later settled legal position on simultaneous availment of the notification also meant the assessee's conduct could not be treated as mala fide, so the extended period was unavailable. The demand and penalty were therefore not sustainable. en-us Tue, 06 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 13:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123562 Assessments were not provisional merely because the classification list used that term; absent an express provisional assessment order and compliance with Rule 9B of the Central Excise Rules, 1944, the normal limitation period applied. The notice having been issued beyond that period, the demand was time-barred. The later settled legal position on simultaneous availment of the notification also meant the assessee's conduct could not be treated as mala fide, so the extended period was unavailable. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123562