https://www.taxtmi.com/caselaws?id=173203 The Tribunal majority upheld the validity of the provisional assessment in the case, dismissing the duty demand time-bar argument. The Assistant Collector's order for provisional approval of the classification list of reclaimed rubber was deemed valid under Rule 9B of the Central Excise Rules, 1944. The Tribunal concluded that the assessments were provisional, making the duty demand enforceable and not time-barred. Additionally, the non-execution of a bond did not invalidate the provisional assessment if a sufficient balance was maintained in a personal ledger account. The reclassification of the reclaimed rubber was also upheld based on new facts and revised opinions. en-us Fri, 20 Sep 2002 00:00:00 +0530 Wed, 09 Sep 2015 18:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173203 The Tribunal majority upheld the validity of the provisional assessment in the case, dismissing the duty demand time-bar argument. The Assistant Collector's order for provisional approval of the classification list of reclaimed rubber was deemed valid under Rule 9B of the Central Excise Rules, 1944. The Tribunal concluded that the assessments were provisional, making the duty demand enforceable and not time-barred. Additionally, the non-execution of a bond did not invalidate the provisional assessment if a sufficient balance was maintained in a personal ledger account. The reclassification of the reclaimed rubber was also upheld based on new facts and revised opinions. Case-Laws Central Excise Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173203