https://www.taxtmi.com/caselaws?id=49113 A mere assessment under Rule 173C(11) of the Central Excise Rules, 1944 does not constitute a provisional assessment unless the procedure under Rule 9B is satisfied, including execution of the prescribed bond and the existence of circumstances justifying provisional determination. Because no bond was executed and the conditions for provisional assessment were not shown, the assessment did not attract Explanation B(e) to Section 11B of the Central Excises and Salt Act, 1944. The rebate claim therefore could not be saved from limitation and remained time-barred. en-us Fri, 20 Sep 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49113 A mere assessment under Rule 173C(11) of the Central Excise Rules, 1944 does not constitute a provisional assessment unless the procedure under Rule 9B is satisfied, including execution of the prescribed bond and the existence of circumstances justifying provisional determination. Because no bond was executed and the conditions for provisional assessment were not shown, the assessment did not attract Explanation B(e) to Section 11B of the Central Excises and Salt Act, 1944. The rebate claim therefore could not be saved from limitation and remained time-barred. Case-Laws Central Excise Fri, 20 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49113