Provisional central excise assessment under Rule 9B sustains duty demand where returns and correspondence show provisional clearances.

Provisional classification and RT-12 returns may establish that clearances and duty payments were made under a provisional assessment arrangement where a classification list was approved provisionally under Rule 9B of the Central Excise Rules, 1944. On the stated facts, the assessee's correspondence also supported that position, satisfying the requirement that a provisional classification or order under Rule 9B exist before clearances and payments are treated as provisional. Once the assessments were found to be provisional, the duty demand could not be resisted on the footing that the assessment had been final. The demand was therefore held sustainable and the issue was decided against the assessee.

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Issues: Whether the assessments for the relevant period were provisional, and consequently whether the duty demand confirmed against the assessee was sustainable.

Analysis: The classification list was approved provisionally under Rule 9B of the Central Excise Rules, 1944, the RT-12 returns reflected provisional assessment, and the assessee's own correspondence showed that clearances and duty payment were being made under the provisional arrangement. The factual material satisfied the test that provisional classification or an order under Rule 9B must exist to treat clearances and payments as provisional. Since the assessments were provisional, the demand based on the finalised position could not be resisted on the ground that the assessment was final.

Conclusion: The assessments were provisional and the duty demand was sustainable. The issue is decided against the assessee.

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