Jurisdiction to finalise provisional excise assessment was lacking, so the order was set aside and remitted for fresh adjudication.

An order finalising a provisional central excise assessment was held unsustainable where the Superintendent lacked competence to do so. The appellate authority had not given a categorical finding on the challenge to that order, so the jurisdictional objection remained unresolved. Because the competence issue went to the validity of the assessment finalisation, the impugned order was set aside and the matter was remitted for fresh adjudication by the authority having jurisdiction, after giving the party an opportunity of hearing.

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Issues: Whether the order passed by the Superintendent of Central Excise finalising the provisional assessment was sustainable in law.

Analysis: The Commissioner (Appeals) had not recorded a categorical finding on the challenge to the Superintendent's order. On the facts, the Superintendent was found to lack competence to finalise the provisional assessment, and the impugned order was therefore treated as unsustainable. Since the jurisdictional issue required reconsideration, the matter was directed to be examined afresh by the competent adjudicating authority after giving an opportunity to the party.

Conclusion: The order passed by the Superintendent of Central Excise was set aside and the issue was remitted for fresh adjudication by the authority having jurisdiction.

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