Incomplete excise assessment permits completion and recovery even without a formal provisional assessment record.

Under the Central Excise Rules, 1944, an incomplete assessment that had not reached a final determination of duty did not prevent the department from completing assessment and recovering duty. Although the endorsements on the monthly RT 12 returns were not a textbook provisional assessment under Rule 9B, the assessment records, classification lists and surrounding circumstances showed that the matter had not culminated in final assessment for the relevant period. On that basis, the challenge to the show cause notice failed and the revenue authorities were permitted to proceed with assessment and recovery in accordance with law.

---

---

Issues: Whether the impugned show cause notice seeking completion of final assessment and recovery of excise duty was without jurisdiction on the ground that no valid provisional assessment had been made, and whether the department could nevertheless complete the assessment and recover the duty.

Analysis: The dispute turned on the legal effect of the approved classification lists, the endorsements made on the monthly RT 12 returns, and the surrounding assessment records. The Court read the assessment scheme under the Central Excise Rules, 1944, particularly the provisions governing classification, assessment, and provisional assessment, and held that the matter had not culminated in a final assessment for the relevant period. Though the endorsements did not represent a textbook provisional assessment under Rule 9B, the Court found that the circumstances disclosed an incomplete assessment and that the department could rely on the records and the residuary scope of the provisional-assessment machinery to complete assessment. The Court also held that the petitioner had not established that the department was barred from proceeding further on the facts and law governing the case.

Conclusion: The challenge to the show cause notice failed. The department was entitled to complete the final assessment and recover the duty payable in accordance with law.

Final Conclusion: The writ petition was rejected, and the revenue authorities were permitted to proceed with assessment and recovery.

Ratio Decidendi: Where the assessment process under the excise rules has not resulted in a final determination of duty, the department is not barred from completing assessment and recovering the duty merely because the earlier record does not amount to a formal provisional assessment in the strict procedural sense.

---