https://www.taxtmi.com/caselaws?id=351628 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 cannot be inferred from a general-purpose bond alone; it must be supported by an order of the jurisdictional Assistant Commissioner and corresponding material showing clearance and payment on that basis. In the absence of such proof, a differential duty demand cannot be treated as arising from provisional assessment and remains subject to the normal limitation under Section 11A of the Central Excise Act, 1944. On the stated facts, the assessee succeeded on limitation and the demand was set aside with consequential relief. en-us Tue, 05 Sep 2017 00:00:00 +0530 Wed, 29 Nov 2017 07:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351628 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 cannot be inferred from a general-purpose bond alone; it must be supported by an order of the jurisdictional Assistant Commissioner and corresponding material showing clearance and payment on that basis. In the absence of such proof, a differential duty demand cannot be treated as arising from provisional assessment and remains subject to the normal limitation under Section 11A of the Central Excise Act, 1944. On the stated facts, the assessee succeeded on limitation and the demand was set aside with consequential relief. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351628