Provisional assessment under excise rules meant duty recovery could proceed without a separate notice under Section 11A.

Clearances treated as provisional assessment where the assessee requested provisional treatment, executed the prescribed bond, furnished bank guarantees, and the RT-12 returns recorded provisional assessment pending finalisation. On that basis, duty recovery fell within the finalisation machinery under Rule 9B of the Central Excise Rules, 1944, and a separate notice under Section 11A was not required. The record was found sufficient to show compliance with the provisional assessment procedure and consistency with the earlier directions and finalisation process. The demand was therefore validly confirmed and the appeal failed.

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Issues: Whether the disputed clearances were made on provisional assessment and, if so, whether recovery of differential duty required issuance of notice under Section 11A of the Central Excise Act, 1944.

Analysis: The assessments were held to be provisional because the assessee had sought provisional treatment, executed a B-13 bond, furnished bank guarantees, and the RT-12 returns carried endorsements indicating provisional assessment pending finalisation of the dispute. On that footing, the matter fell within the machinery of Rule 9B of the Central Excise Rules, 1944, and the demand was to be raised on finalisation of assessment rather than through a notice under Section 11A. The majority also accepted that the record contained sufficient material to show compliance with the provisional assessment procedure and that the department's action was consistent with the earlier court directions and the finalisation process under the rules.

Conclusion: The assessments were provisional and no notice under Section 11A of the Central Excise Act, 1944 was required; the demand was validly confirmed and the appeal failed.

Ratio Decidendi: Where the assessee itself obtains provisional treatment of clearances, executes the prescribed bond, furnishes security, and the assessment records show provisional assessment, finalisation of duty under Rule 9B does not require a separate notice under Section 11A.

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