Provisional assessment orders are appealable under excise law, but stay for future clearances was refused.

A provisional assessment order under excise law is treated as a decision or order within the statutory appellate scheme and is therefore appealable to the Tribunal. Maintainability cannot be denied merely because final assessment has not yet been completed, so an appeal against the Collector (Appeals) order was upheld as competent. By contrast, the request for stay of future clearances was rejected because the record showed no quantified demand and the circumstances did not justify invoking inherent powers for interim relief.

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Issues: Whether an appeal lay against the order of provisional assessment and the consequent order of the Collector (Appeals), and whether stay for future clearances should be granted.

Analysis: An appeal under the statute lies against any decision or order passed by a Central Excise Officer lower in rank than a Collector of Central Excise, and the Tribunal further held that an order of provisional assessment is an assessment order within the statutory scheme. The order of the Collector (Appeals) was therefore treated as appealable, and the objection that the appeal was infructuous because final assessment had not yet been made was rejected. As regards stay, the record disclosed no quantified demand, and although the matter had recurring effect, the circumstances did not justify exercise of inherent powers to grant stay for future clearances.

Conclusion: The appeal was held maintainable, but the prayer for stay for future clearances was rejected.

Final Conclusion: The appellant succeeded on the question of maintainability, but obtained no interim stay, and the matter was directed to be heard expeditiously.

Ratio Decidendi: A provisional assessment order is a decision or order under the excise law and is amenable to appeal within the statutory appellate structure; maintainability cannot be denied merely because final assessment is pending.

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