https://www.taxtmi.com/caselaws?id=247369 Excise duty demand could not be treated as arising from provisional assessment because the statutory requirements under Rule 9B were not shown to have been complied with. The Court found no valid order for provisional assessment, no material showing clearance on that basis, and no proof that duty was paid pursuant to such provisional classification. As a result, the department could not bypass the normal limitation period for issuing the demand, and the demand was held time-barred. The writ petition succeeded and the impugned demand was set aside. en-us Wed, 17 Oct 2012 00:00:00 +0530 Fri, 09 May 2014 10:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247369 Excise duty demand could not be treated as arising from provisional assessment because the statutory requirements under Rule 9B were not shown to have been complied with. The Court found no valid order for provisional assessment, no material showing clearance on that basis, and no proof that duty was paid pursuant to such provisional classification. As a result, the department could not bypass the normal limitation period for issuing the demand, and the demand was held time-barred. The writ petition succeeded and the impugned demand was set aside. Case-Laws Central Excise Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247369