https://www.taxtmi.com/caselaws?id=45811 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 must be strictly established by a manufacturer's request, the existence of alternative bases of assessment, and the requisite bond; later endorsement of forms or a subsequent bond did not make the original assessments provisional. For short-levied duty, Rule 10 applied as the specific recovery provision and required a written demand within three months of payment or account-current adjustment. Rule 10A could not be used as a residuary route to avoid that limitation. The demand notices were therefore time-barred and liable to be quashed, with consequential writ relief available. en-us Thu, 07 Jan 1965 00:00:00 +0530 Wed, 14 Jul 2010 10:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45811 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 must be strictly established by a manufacturer's request, the existence of alternative bases of assessment, and the requisite bond; later endorsement of forms or a subsequent bond did not make the original assessments provisional. For short-levied duty, Rule 10 applied as the specific recovery provision and required a written demand within three months of payment or account-current adjustment. Rule 10A could not be used as a residuary route to avoid that limitation. The demand notices were therefore time-barred and liable to be quashed, with consequential writ relief available. Case-Laws Central Excise Thu, 07 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45811