Prolonged provisional excise assessment can justify a time-bound direction to finalise the assessment process without deciding merits.

Where excise assessment proceedings remained provisional for an inordinate period, the High Court directed the competent revenue authority to complete the assessment and pass the final approval order within a fixed time. The court relied on the prolonged pendency as sufficient ground for time-bound relief, while expressly leaving the substantive controversy on the permissibility of provisional assessment under the cited rules undecided. The writ petition was disposed of with a direction to finalise the assessment process within two months from production of a certified copy of the order.

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Issues: Whether a direction should be issued to the revenue authority to pass a final approval order in the pending excise assessment matter.

Analysis: The assessment had remained provisional for a long period. The Court treated the lapse of time since the impugned order as sufficient reason to require the authority to complete the assessment process and pass the final approval order within a fixed time. The direction was made without deciding the substantive controversy on the permissibility of provisional assessment under the cited rules.

Conclusion: A direction was issued to the respondent to pass a final approval order within two months from the date of production of a certified copy of the order.

Final Conclusion: The writ petition was disposed of by granting time-bound relief for finalisation of the assessment process.

Ratio Decidendi: Where assessment proceedings remain pending for an inordinate period, the Court may direct the competent authority to finalise the matter within a specified time without adjudicating the underlying substantive dispute.

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