Provisional assessment under excise law upheld where a written request was made and the department took no action.

Where an assessee made a written request for provisional assessment under Rule 9B of the Central Excise Rules and the proper officer took no action, the absence of an express departmental order could not defeat the request. The clear written application and departmental inaction supported treating the clearances as provisionally assessed, and the contrary view that the assessments were final was unsustainable. The assessments were therefore treated as provisional, and the refund claim was remitted for fresh decision after finalisation of assessment.

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Issues: Whether the assessments were to be treated as provisional under Rule 9B of the Central Excise Rules where the assessee had made a written request for provisional assessment and the proper officer took no action.

Analysis: Rule 9B permits a request in writing for provisional assessment and contemplates a direction by the proper officer after such inquiry as he deems fit. Where the assessee had made a specific request by letter for provisional assessment and the revenue did not act on it, the absence of an express order could not be used against the assessee. In such circumstances, the clear request and the departmental inaction supported treatment of the clearances as provisionally assessed. The contrary view that the assessments were not provisional was unsustainable.

Conclusion: The assessments were held to be provisional, and the refund claim was remitted for fresh decision after finalisation of assessment.

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