https://www.taxtmi.com/caselaws?id=443468 Provisional assessment under the Central Excise Rules cannot be presumed from a classification dispute or pending litigation; it must be established through the prescribed procedure and supporting material, including an order under Rule 9-B. On the record, no such basis was shown, so the demand could not escape the ordinary limitation under Section 11A. In the absence of proof of fraud, suppression, wilful misstatement, contravention with intent to evade duty, or any stayed recovery, the extended limitation was unavailable and the demand was time-barred. The excise demand was therefore unsustainable on both grounds. en-us Thu, 07 Sep 2023 00:00:00 +0530 Tue, 27 Jan 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443468 Provisional assessment under the Central Excise Rules cannot be presumed from a classification dispute or pending litigation; it must be established through the prescribed procedure and supporting material, including an order under Rule 9-B. On the record, no such basis was shown, so the demand could not escape the ordinary limitation under Section 11A. In the absence of proof of fraud, suppression, wilful misstatement, contravention with intent to evade duty, or any stayed recovery, the extended limitation was unavailable and the demand was time-barred. The excise demand was therefore unsustainable on both grounds. Case-Laws Central Excise Thu, 07 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443468